Harold L. Perry - Page 1

                                 T.C. Memo. 1997-489                                  

                               UNITED STATES TAX COURT                                

                           HAROLD L. PERRY, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 15108-97.            Filed October 29, 1997.                

               Jordan Musen, for respondent.                                          

                                 MEMORANDUM OPINION                                   

               CARLUZZO, Special Trial Judge:  This case was assigned                 
          pursuant to the provisions of section 7443A(b)(3) of the                    
          Internal Revenue Code, and Rules 180, 181, and 182,1 and is                 
          before the Court on respondent's Motion to Dismiss for Failure              

               1Rule references are to the Tax Court Rules of Practice and            

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