William L. and Mary Lee Powell - Page 1

                                 T.C. Memo. 1997-560                                  

                               UNITED STATES TAX COURT                                

                   WILLIAM L. AND MARY LEE POWELL, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10560-96.                Filed December 22, 1997.           

               Valentine C. Crotin, for petitioners.                                  
               Alvin A. Ohm and Andrew M. Winkler, for respondent.                    

                                 MEMORANDUM OPINION                                   
               GOLDBERG, Special Trial Judge:  This case was heard pursuant           
          to 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.  The issue raised by respondent's motion to dismiss           

          1    Unless otherwise indicated, all section references are to              
          the Internal Revenue Code as amended.  All Rule references are to           
          the Tax Court Rules of Practice and Procedure.                              

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