Cascade Designs, Inc. - Page 1

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          T.C. Memo. 2000-58                                                          


                               UNITED STATES TAX COURT                                


                        CASCADE DESIGNS, INC., Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
                      JAMES M. AND JANE I. LEA, Petitioners v.                        
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 11498-98, 12555-98.   Filed February 23, 2000.             


               Carmen J. SantaMaria, for petitioner in docket                         
          No. 11498-98.                                                               
               Darrell D. Hallett and Scott A. Schumacher, for petitioners            
          in docket No. 12555-98.                                                     
               William A. McCarthy and Sandra Veliz, for respondent.                  


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               PARR, Judge:  Respondent determined deficiencies and