Polly Paul McMahon - Page 1

                                 T.C. Memo. 1996-523                                  



                               UNITED STATES TAX COURT                                



          POLLY PAUL McMAHON, Petitioner v.                                           
          COMMISSIONER OF INTERNAL REVENUE, Respondent                                


          Docket No. 3040-96.                     Filed November 27, 1996.            


          Polly Paul McMahon, pro se.                                                 
               Jordan S. Musen and Amy A. Campbell, for respondent.                   


                                 MEMORANDUM OPINION                                   


               DAWSON, Judge:  This case was assigned to Chief Special                
          Trial Judge Peter J. Panuthos, pursuant to the provisions of                
          section 7443A(b)(4) and Rules 180, 181, and 183.1  The Court                

          1  Section references are to the Internal Revenue Code as                   
          amended.  Rule references are to the Tax Court Rules of Practice            
          and Procedure.                                                              




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