T.C. Memo. 2001-68
UNITED STATES TAX COURT
ANDRIS ZARINS AND ZIGRIDA A. ZARINS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15570-98. Filed March 21, 2001.
Andris Zarins, pro se.
Linda R. Averbeck, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined deficiencies in
petitioners’ Federal income taxes of $7,952 for 1994 and $4,788
for 1995.
The issues for decision are:
1. Whether petitioners operated their tree farm activity
for profit in 1994 and 1995. We hold that they did not.
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