Nick A. Shubin - Page 1

                                 T.C. Memo. 2003-121                                  


                               UNITED STATES TAX COURT                                


                            NICK A. SHUBIN, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 10890-02.               Filed April 28, 2003.               


               Nick A. Shubin, pro se.                                                
               Kevin W. Coy, for respondent.                                          


                                 MEMORANDUM OPINION                                   

               LARO, Judge:  Petitioner, while residing in Rolling Hills,             
          California, petitioned the Court with respect to his 1991, 1992,            
          1993, 1994, 1995, and 1996 Federal income taxes.  Currently, the            
          case is before the Court on respondent’s motion to dismiss for              
          lack of jurisdiction.                                                       







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