T.C. Memo. 1995-488                                               
                                       UNITED STATES TAX COURT                                             
                     CARL DIMICHELE AND EILEEN DIMICHELE, Petitioners v.                                   
                         COMMISSIONER OF INTERNAL REVENUE, Respondent                                      
                Docket Nos. 12083-90, 18587-91.  Filed October 10, 1995.                                   
                      Robert E. Madden, for petitioner Carl DiMichele.                                     
                      Stephen P. Patrizio, for petitioner Eileen DiMichele.                                
                      Douglas A. Fendrick, for respondent.                                                 
                            MEMORANDUM FINDINGS OF FACT AND OPINION                                        
                      WHALEN, Judge:  Respondent determined the following                                  
                deficiencies in and additions to petitioners' Federal                                      
                income tax:                                                                                
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