T.C. Memo. 1998-152 UNITED STATES TAX COURT GREG R. VINIKOOR AND MELISSA D. VINIKOOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15567-94. Filed April 27, 1998. Scott M. Baker, for petitioners. Andrew J. Horning, for respondent. MEMORANDUM OPINION PARR, Judge: Respondent determined a deficiency in, and addition to, the income taxes of petitioners as follows: Addition to Tax Year Deficiency Sec. 6651(a)(1) 1990 $109,302 $38,126Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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