Galen J. Smith - Page 1

                                 T.C. Memo. 1996-292                                  

                               UNITED STATES TAX COURT                                

                            GALEN J. SMITH, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 8945-95.             Filed June 24, 1996.                   

               Galen J. Smith, pro se.                                                
               Pamelya P. Herndon, for respondent.                                    
                                 MEMORANDUM OPINION                                   
               LARO, Judge:  This case is before the Court on respondent's            
          motion for continuance of trial pursuant to Rule 1341 and                   
          petitioner's motion for partial summary judgment under Rule 121.            
               This case was originally set for trial on April 22, 1996, in           
          Albuquerque, New Mexico.  Ten days before trial, respondent                 
          issued a statutory notice of deficiency to petitioner's former              
          spouse.  At the calendar call, respondent moved the Court to                

               1 Unless otherwise indicated, all section references are to            
          the Internal Revenue Code in effect during the years at issue,              
          all Rule references are to the Tax Court Rules of Practice and              

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