Life Care Communities of America, LTD., a Florida Limited Partnership, Robert W. and Johanna McMichael, Partners Other Than the Tax Matters Partner - Page 1

                                 T.C. Memo. 1997-95                                   

                               UNITED STATES TAX COURT                                

          LIFE CARE COMMUNITIES OF AMERICA, LTD., A FLORIDA                           
          LIMITED PARTNERSHIP, ROBERT W. AND JOHANNA McMICHAEL,                       
              PARTNERS OTHER THAN THE TAX MATTERS PARTNER, Petitioners                
                   v. COMMISSIONER OF INTERNAL REVENUE, Respondent                    

          Docket No. 21683-94.                Filed February 24, 1997.                

          Stanley W. Rosenkranz, Leonard L. Kleinman, and Glenn M.                    
          Burton, for petitioners.                                                    
          Francis C. Mucciolo and Benjamin A. deLuna, for respondent.                 

                                 MEMORANDUM OPINION                                   

          PANUTHOS:  Chief Special Trial Judge:  This matter is before                
          the Court on two unrelated motions:  (1) Respondent's motion to             
          dismiss for lack of jurisdiction and to strike allegations set              
          forth in the petition that Johanna McMichael is entitled to                 

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