CIARAVELLA v. COMMISSIONER

Docket Nos. 9650-96, 9651-96.

75 T.C.M. 1635 (1998)

T.C. Memo. 1998-31

Ronald D. Ciaravella v. Commissioner. Icarus, Incorporated v. Commissioner.

United States Tax Court.

Filed January 26, 1998.


Attorney(s) appearing for the Case

Russell S. Koss, Sarasota, Fla., for the petitioners. Willie Fortenberry, Jr., for the 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:

Ronald D. Ciaravella

                                                               Accuracy-Related Penalty
Year Ended                                        Deficiency...

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