Photo Art Marketing Trust, Jimmy C. Chisum, Trustee - Page 1

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          T.C. Memo. 2000-57                                                          


                               UNITED STATES TAX COURT                                


           PHOTO ART MARKETING TRUST, JIMMY C. CHISUM, TRUSTEE, AND PHOTO             
          ART PUBLISHING TRUST, JIMMY C. CHISUM, TRUSTEE, Petitioners v.              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 16506-98.          Filed February 23, 2000.                 


               Jimmy C. Chisum, for petitioners.                                      
               David W. Otto and Doreen M. Susi, for respondent.                      


                                 MEMORANDUM OPINION                                   

               CHIECHI, Judge:  This case is before the Court on respon-              
          dent's motion to dismiss for lack of jurisdiction (respondent’s             
          motion) and petitioners’ motion to substitute party and change              
          caption (petitioners’ motion).  We shall grant respondent’s                 
          motion and deny petitioners’ motion.