Charles Crellin Douglass - Page 1

                                 T.C. Memo. 1997-272                                  

                               UNITED STATES TAX COURT                                

                       CHARLES CRELLIN DOUGLASS, Petitioner v.                        
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 26194-96.                    Filed June 16, 1997.           

               Charles Crellin Douglass, pro se.                                      
               Nancy Graml, for respondent.                                           

                                 MEMORANDUM OPINION                                   
               CHIECHI, Judge:  This matter is before us on respondent's              
          motion to dismiss this case for lack of jurisdiction (respon-               
          dent's motion) over petitioner's (1) taxable year 1991 because              
          the petition was not timely filed and (2) taxable year 1995                 
          because respondent did not issue a notice of deficiency for that            
          year to petitioner.  We conclude that this Court has no jurisdic-           

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