Tom Parsons, like Winston, works at the Ministry of Truth. He is described as being unquestioningly loyal to the Party and is an active participant in its social dynamics. Throughout the narrative, Winston exhibits an attitude of disdain for Tom Parsons (and this can be observed in the language with which he is described, consistently throughout the novel).
Throughout this book, we see the narrative take a particular focus on Parsons's stupidity (which reflects Winston's own viewpoint). At the same time, however, one receives an impression of physical disgust as well. For example, consider the following passage:
He greeted them both with a cheery "Hullo, hullo!" and sat down at the table, giving off an intense smell of sweat. Beads of moisture stood out all over his pink face. His powers of sweating were extraordinary. At the Community Center you could always tell when he had been playing table tennis by the dampness of the bat handle. (chapter 5)
It is clear, then, that Winston neither likes nor respects Parsons.
As far as Parsons's wife is concerned, I don't think Winston's attitude is quite as clearly defined (there is nothing akin to the sheer revulsion that practically drips off the page when Parsons is described, reflected in the very phrases and words with which Orwell chooses to describe him). That being said, I do think he holds her in higher regard than he holds her husband. At one point in the story (also in chapter 5), he imagines her being among those who will one day face execution by the State (also included among that number are O'Brien and Winston himself), in stark contrast to her husband, who he expects to survive indefinitely.