Glen A. Finnell - Page 1

                                 T.C. Memo. 1998-159                                  

                               UNITED STATES TAX COURT                                

                    GLEN A. FINNELL, Petitioner v. COMMISSIONER OF                    
               INTERNAL REVENUE, Respondent                                           

               Docket No. 17870-97R.             Filed May 4, 1998.                   

               Glen A. Finnell, pro se.                                               
               William I. Miller, for respondent.                                     

                                 MEMORANDUM OPINION                                   

               LARO, Judge:  Respondent moves the Court to dismiss this               
          case for lack of jurisdiction, alleging that petitioner's                   
          petition for declaratory judgment was not filed within the time             

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