Primco Management Company, Alfred Dreyfus Goldman Revocable Living Trust, Alfred D. Goldman, Fiduciary, Tax Matters Person - Page 1

                                 T.C. Memo. 1997-332                                  

                               UNITED STATES TAX COURT                                

                             PRIMCO MANAGEMENT COMPANY,                               
                   ALFRED DREYFUS GOLDMAN REVOCABLE LIVING TRUST,                     
            ALFRED D. GOLDMAN, FIDUCIARY, TAX MATTERS PERSON, Petitioner              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

          Docket No. 13146-96.             Filed July 23, 1997.                       

          Clarke Lewis Randall, for petitioner.                                       
          William A. Heard III, for respondent.                                       

                                 MEMORANDUM OPINION                                   

          ARMEN, Special Trial Judge:  This matter is before the Court                
          on petitioner's Motion to Dismiss for Lack of Jurisdiction. The             
          issue to be decided is whether an S corporation, whose sole                 
          shareholders are two grantor trusts, constitutes a "small S                 
          corporation" within the meaning of section 301.6241-1T(c)(2),               

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