Eliane Olson - Page 1

                                 T.C. Memo. 1996-385                                  

                               UNITED STATES TAX COURT                                

                             ELIANE OLSON, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

          Docket No. 20124-94.                  Filed August 20, 1996.                

          Berkley Rasband, for petitioner.                                            
          David P. Monson, for respondent.                                            

                                 MEMORANDUM OPINION                                   
          ARMEN, Special Trial Judge:  This matter is before the Court                
          on respondent's Motion to Dismiss for Lack of Jurisdiction and to           
          Strike Partnership Items (respondent's Motion to Dismiss).  The             
          issues to be decided are: (1) Whether the affected items notice             
          of deficiency issued to petitioner is valid; and, if so, (2)                
          whether this Court has jurisdiction in an affected items                    

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