John W. and Vincentia Schwartz - Page 1

                                    T.C. Memo. 1996-88                                       

                                 UNITED STATES TAX COURT                                     

                     JOHN W. AND VINCENTIA SCHWARTZ, Petitioners v.                          
                      COMMISSIONER OF INTERNAL REVENUE, Respondent                           

                Docket Nos. 19269-92, 7275-93.      Filed February 29, 1996.                 

                Gene M. Zafft and John W. Schwartz, Jr., for petitioners.                    
                Robert J. Burbank and Thomas C. Pliske, for respondent.                      

                                    MEMORANDUM OPINION                                       
                GOLDBERG, Special Trial Judge:  These consolidated cases                     
          were assigned for hearing pursuant to section 7443A(b)(4) and                      
          Rules 180, 181, and 183.1                                                          
                These cases are before the Court on petitioners' motions to                  
          dismiss for lack of jurisdiction.  In their motions, petitioners                   

          1   Unless otherwise indicated, all section references are to the                  
          Internal Revenue Code as amended.  All Rule references are to the                  
          Tax Court Rules of Practice and Procedure.                                         

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