Pine Creek Farms, Ltd. - Page 1

                                 T.C. Memo. 2001-176                                  

                               UNITED STATES TAX COURT                                

                        PINE CREEK FARMS, LTD., Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 16033-99.                    Filed July 17, 2001.           

               Bob A. Goldman, for petitioner.                                        
               James E. Schacht and Christa A. Gruber, for respondent.                

                                 MEMORANDUM OPINION                                   
               PAJAK, Special Trial Judge:  Respondent determined a                   
          deficiency in petitioner's Federal income tax for the fiscal year           
          ending February 28, 1995, in the amount of $1,576 and a section             
          6662(a) penalty in the amount of $315.20.  Unless otherwise                 
          indicated, section references are to the Internal Revenue Code in           

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