James H. Japhet - Page 1















          T.C. Memo. 2000-157                                                         



                               UNITED STATES TAX COURT                                


                           JAMES H. JAPHET, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
                  JAMES H. JAPHET ENTERPRISES, INC., Petitioner v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 6509-98, 6510-98.     Filed May 15, 2000.                  


               A. Chris Heinrichs, for petitioners.                                   
               Gerald L. Brantley, for respondent.                                    


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COLVIN, Judge:  Respondent determined deficiencies in                  
          petitioners’ income tax as follows:1                                        



               1  These cases were consolidated for trial, briefing, and              
          opinion.                                                                    




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