Estate of James T. Callaway, Deceased, Elizabeth N. Callaway, Executrix, and Elizabeth N. Callaway - Page 1

                                 T.C. Memo. 1998-99                                   


                               UNITED STATES TAX COURT                                

          ESTATE OF JAMES T. CALLAWAY, DECEASED, ELIZABETH N.                         
          CALLAWAY, EXECUTRIX, and ELIZABETH N. CALLAWAY, Petitioners                 
          v. COMMISSIONER OF INTERNAL REVENUE, Respondent                             

          Docket No. 20048-96.              Filed March 10, 1998.                     

          Frank Agostino, for petitioners.                                            
          Susan G. Lewis and Guy A. Bracuti, for respondent.                          

                                 MEMORANDUM OPINION                                   

          PANUTHOS, Chief Special Trial Judge:  This case is before                   
          the Court on petitioners' Motion for Summary Judgment.  In                  
          addition, the Court, sua sponte, raised certain jurisdictional              
          issues concerning the validity of the notices of deficiency at              
          issue.1                                                                     


          1  Section references are to the Internal Revenue Code, as                  
                                                             (continued...)           




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