Leonard A. Gross - Page 1

                                 T.C. Memo. 1996-404                                  

                               UNITED STATES TAX COURT                                

                           LEONARD A. GROSS, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 24370-95.                  Filed August 28, 1996.           

               Leonard A. Gross, pro se.                                              
               James P. Thurston, for respondent.                                     

                                 MEMORANDUM OPINION                                   
               GERBER, Judge:  Respondent moved for partial summary                   
          judgment on the question of whether we have jurisdiction over               
          petitioner's 1991 tax year.  Respondent, in the notice of                   
          deficiency in this case, mailed August 21, 1995 (August notice),            

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