Margaret Loughran Webb - Page 1

                                 T.C. Memo. 1996-449                                  


                               UNITED STATES TAX COURT                                


                        MARGARET LOUGHRAN WEBB, Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 22891-95.             File October 2, 1996.                 


               Margaret Loughran Webb, pro se.                                        
               John R. Hunter, for respondent.                                        

                                 MEMORANDUM OPINION                                   

               ARMEN, Special Trial Judge:  This case was assigned pursuant           
          to the provisions of section 7443A(b)(3) and Rules 180, 181, and            
          182.1                                                                       
               This case is before the Court on respondent's Motion to                
          Dismiss for Lack of Jurisdiction.  Respondent seeks dismissal on            


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



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