Robert D. Sparrow - Page 1

                                 T.C. Memo. 1996-271                                  


                               UNITED STATES TAX COURT                                


                           ROBERT D. SPARROW, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
                           N. LARAE SPARROW, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 7127-94, 7128-94.           Filed June 12, 1996.           


               Robert D. Sparrow and N. LaRae Sparrow, prosese.                       
               Fred E. Green, Jr., for respondent.                                    


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               LARO, Judge:  Robert D. Sparrow (Mr. Sparrow) and N. LaRae             
          Sparrow (Mrs. Sparrow) separately petitioned the Court to                   
          redetermine respondent’s determinations with respect to their               
          1986, 1987, and 1988 Federal income taxes.  Respondent made a               
          separate determination for Mr. Sparrow and a separate                       






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