Donald Walker, a.k.a. Theonaleth - Page 1

                                 T.C. Memo. 1996-124                                  

                               UNITED STATES TAX COURT                                

                   DONALD WALKER, A.K.A. THEONALETH, Petitioner v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 8772-94.           Filed March 12, 1996.                    

               Donald Walker, a.k.a. Theonaleth, pro se.                              
               Patricia Riegger, for respondent.                                      

                                 MEMORANDUM OPINION                                   
               PAJAK, Special Trial Judge:  This case was assigned pursuant           
          to the provisions of section 7443A(b)(3) and Rules 180, 181, and            
          182.  All section numbers refer to the Internal Revenue Code for            
          the taxable years in issue.  All Rule numbers refer to the Tax              
          Court Rules of Practice and Procedure.                                      
               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 and respondent's Motion for a             
          Penalty under section 6673.                                                 

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