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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