M.I.C. Limited - Page 1

                                 T.C. Memo. 1997-96                                   


                               UNITED STATES TAX COURT                                


                            M.I.C. LIMITED, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
                        BEVERLY THEATERS, INC., Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos.  3910-94, 15027-94.     Filed February 24, 1997.           


               Robert E. Miller and Edith S. Thomas, for petitioners.                 
               Alexandra E. Nicholaides, for respondent.                              


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               LARO, Judge:  Beverly Theaters, Inc. (Beverly) and M.I.C.              
          Ltd. (MIC), petitioned the Court to redetermine respondent's                
          determinations with respect to their Federal income taxes.                  







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