Albert J. Henry - Page 34

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          after July 30, 1996, we lack jurisdiction to abate interest                 
          herein.  See Commissioner v. McCoy, 484 U.S. 3, 7 (1987); 508               
          Clinton Street Corp. v. Commissioner, 89 T.C. 352, 354 (1987);              
          Coffield v. Commissioner, T.C. Memo. 1996-365.                              
               To reflect the foregoing,                                              
                                             Decisions will be entered for            
                                        respondent as to the deficiency and           
                                        the additions to tax under sec.               
                                        6653(a), and for petitioners as to            
                                        the addition to tax under sec.                
                                        6661.                                         

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