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:Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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