Loran J. Forbes - Page 1

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                                 T.C. Memo. 2006-10                                   


                               UNITED STATES TAX COURT                                


                           LORAN J. FORBES, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 11238-05L.            Filed January 24, 2006.               


               Loran J. Forbes, pro se.                                               
               John D. Faucher, for respondent.                                       


                                 MEMORANDUM OPINION                                   

               RUWE, Judge:  This case is before the Court on respondent’s            
          motion to dismiss for failure to state a claim upon which relief