Group Administration Premium Services, Inc., et al. - Page 1

                                 T.C. Memo. 1996-451                                  

                               UNITED STATES TAX COURT                                



               GROUP ADMINISTRATION PREMIUM SERVICES, INC., ET AL.,1                  
          Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent                 


               Docket Nos. 16405-93, 16430-93,       Filed October 3, 1996.           
                         16435-93.                                                    

               Edward J. Gildea, for petitioners.                                     
               Claire R. McKenzie and Patricia Pierce Davis, for                      
          respondent.                                                                 


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               BEGHE, Judge:  Respondent determined the following                     
          deficiencies in, additions to, and penalty on petitioners’                  
          Federal income taxes for the year 1989:                                     


          1Cases of the following petitioners are consolidated                        
          herewith:  Jerome J. and Joanne L. Mancuso, docket No. 16430-93;            
          and Jerome J. Mancuso & Associates, Inc., docket No. 16435-93.              


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