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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