Herman W. Beacham - Page 1

                                 T.C. Memo. 1996-226                                  

                               UNITED STATES TAX COURT                                

                          HERMAN W. BEACHAM, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 11292-95.                     Filed May 20, 1996.           

               Marion F. Walker, for petitioner.                                      
               John F. Driscoll, for respondent.                                      

                                 MEMORANDUM OPINION                                   
               SCOTT, Judge:  This case is before us on petitioner's motion           
          to reconsider our order of dismissal.                                       
               On August 4, 1995, respondent filed a motion to dismiss this           
          case for lack of jurisdiction on the ground that the petition was           
          not filed within the time prescribed by section 6213(a)1 or                 

          1         All section references are to the Internal Revenue                
          Code, and all Rule references are to the Tax Court Rules of                 

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