Gaylon L. Harrell - Page 1

                                 T.C. Memo. 1996-64                                   

                               UNITED STATES TAX COURT                                

                          GAYLON L. HARRELL, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 7339-95.       Filed February 20, 1996.                     

               Gaylon L. Harrell, pro se.                                             
               John W. Duncan, for respondent.                                        

                                 MEMORANDUM OPINION                                   
               DEAN, Special Trial Judge:  This case is before the Court on           
          respondent's Motion To Dismiss For Failure To State A Claim Upon            
          Which Relief Can Be Granted, filed pursuant to Rule 40.1                    

          1Unless otherwise specified, all section references are to                  
          the Internal Revenue Code for the years in issue.  All Rule                 
          references are to the Tax Court Rules of Practice and Procedure.            

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