Ronald D. Ciaravella - Page 1

                                 T.C. Memo. 1998-31                                   


                               UNITED STATES TAX COURT                                


                  RONALD D. CIARAVELLA, Petitioner v. COMMISSIONER                    
                          OF INTERNAL REVENUE, Respondent                             
                  ICARUS, INCORPORATED, Petitioner v. COMMISSIONER                    
                          OF INTERNAL REVENUE, Respondent                             


               Docket Nos. 9650-96, 9651-96.        Filed January 26, 1998.           


               Russell S. Koss, for petitioners.                                      
               Willie Fortenberry, Jr., for respondent.                               


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               BEGHE, Judge:  In these consolidated cases, respondent                 
          determined the following deficiencies and penalty with respect to           
          petitioners' Federal income taxes:                                          







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