Janice A. Plekan - Page 1

                                 T.C. Memo. 1997-42                                   

                               UNITED STATES TAX COURT                                

                           JANICE A. PLEKAN, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10706-95.                 Filed January 23, 1997.           

               Douglas Gilmore Miller, for petitioner.                                
               Shirley M. Francis, for respondent.                                    

                                 MEMORANDUM OPINION                                   

               GOLDBERG, Special Trial Judge:  This case was heard pursuant           
          to the provisions of section 7443A(b)(3) and Rules 180, 181, and            
          182.1  This matter is before the Court on respondent's Motion to            
          Dismiss for Lack of Jurisdiction and petitioner's Cross Motion to           

          1  All section references are to the Internal Revenue Code in               
          effect for the years in issue.  All Rule references are to the              
          Tax Court Rules of Practice and Procedure.                                  

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