Robert T. Lundy - Page 1

                                 T.C. Memo. 1997-14                                   


                               UNITED STATES TAX COURT                                


                           ROBERT T. LUNDY, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


          Docket No. 13677-96.                  Filed January 8, 1997.                


               Eric W. Lundy, Rita A. Cavanagh, and Gerald A. Kafka,1 for             
          petitioner.                                                                 
               John R. Mikalchus and Jordan S. Musen, for respondent.                 


                                 MEMORANDUM OPINION                                   

               DAWSON, Judge:  This case was assigned to Chief Special                
          Trial Judge Peter J. Panuthos pursuant to the provisions of                 


          1  Attorneys Cavanagh and Kafka filed an entry of appearance                
          in this case on September 16, 1996, after respondent's motion to            
          dismiss for lack of jurisdiction was filed.                                 




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