Shirley S. Hirsh - Page 1

                                 T.C. Memo. 1997-184                                  


                               UNITED STATES TAX COURT                                


                          SHIRLEY S. HIRSH, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 2657-95.                    Filed April 21, 1997.           


               Shirley S. Hirsh, pro se.                                              
               Scott Anderson, for respondent.                                        


                                 MEMORANDUM OPINION                                   
               GERBER, Judge:  This case was calendared for trial at the              
          January 13, 1997, trial session in Richmond, Virginia.  On that             
          date, petitioner Shirley S. Hirsh submitted a motion to withdraw            
          her petition in this case.  Petitioner did not specifically                 
          address respondent's determinations but instead questioned                  
          respondent's and this Court's jurisdiction over her.                        





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