Earthquake Sound Corporation - Page 1

          T.C. Memo. 2000-112                                                         

                               UNITED STATES TAX COURT                                

                     EARTHQUAKE SOUND CORPORATION, Petitioner v.                      
                     COMMISSIONER OF INTERNAL REVENUE, Respondent                     

               Docket No. 17551-98.             Filed March 30, 2000.                 

               Gregg M. Anderson, for petitioner.                                     
               Margaret S. Rigg, for respondent.                                      

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               SWIFT, Judge:  Respondent determined a deficiency of $4,760            
          in petitioner's corporate Federal income tax for 1993.                      
               Unless otherwise indicated, all section references are to              
          the Internal Revenue Code in effect for the year in issue, and              
          all Rule references are to the Tax Court Rules of Practice and              

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