Cane Creek Sportsman's Club, Inc. - Page 1

                                 T.C. Memo. 1998-341                                  


                               UNITED STATES TAX COURT                                


                  CANE CREEK SPORTSMAN'S CLUB, INC., Petitioner v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 16726-96.              Filed September 24, 1998.            


               James F. Hooper and Paul R. Chamblee (officers), for                   
          petitioner.                                                                 
               Marshall R. Jones and Shuford A. Tucker, Jr., for                      
          respondent.                                                                 

                                 MEMORANDUM OPINION                                   
               FAY, Judge:  Respondent determined a deficiency in                     
          petitioner's Federal income tax for 1993 in the amount of                   
          $23,327.                                                                    







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