T.C. Memo. 1996-535
UNITED STATES TAX COURT
JACQUELINE SABLE, a.k.a. JACQUELINE SABAL, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18478-96. Filed December 4, 1996.
Jacqueline Sable, pro se.
Alison W. Lehr, for respondent.
MEMORANDUM OPINION
RUWE, Judge: This matter is before the Court on
respondent's motion to dismiss for lack of jurisdiction. The
sole issue for decision is whether the petition in this case was
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