Walter T. McGee - Page 1

                                 T.C. Memo. 1997-221                                  


                               UNITED STATES TAX COURT                                


                           WALTER T. McGEE, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 25430-95.                     Filed May 12, 1997.           


               T. Scott Tufts and Brian F. D. LaVelle, for petitioner.                
               Frank C. McClanahan, for respondent.                                   


                                 MEMORANDUM OPINION                                   

               COLVIN, Judge:  This case is before the Court on                       
          petitioner's motion to dismiss for lack of jurisdiction on the              
          grounds that the notice of deficiency issued to petitioner is not           
          valid under section 6212.  Petitioner also requests that we                 







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