Simon J. Trueblood - Page 1

                                 T.C. Memo. 1997-524                                  

                               UNITED STATES TAX COURT                                

                          SIMON J. TRUEBLOOD, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 16969-96.               November 19, 1997.                  

               Andrew W. Levenfeld, for petitioner.                                   
               Mayer Y. Silber, 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 case             
          is before the Court on petitioner's motion to vacate the granting           
          on November 5, 1996, of respondent's Motion to Dismiss for Lack             

          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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