Unilever Superannuation Trustees Limited - Page 1

                                 T.C. Memo. 1999-67                                   

                               UNITED STATES TAX COURT                                

               UNILEVER SUPERANNUATION TRUSTEES LIMITED, Petitioner v.                
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10022-97.                    Filed March 5, 1999.           

               K. Peter Schmidt, for petitioner.                                      
               Gary D. Kallevang, for respondent.                                     

                                 MEMORANDUM OPINION                                   

               LARO, Judge:  Petitioner moves for summary judgment,                   
          asserting that section 6501 does not allow respondent to assess             
          tax for the years in issue.  Respondent moves for partial summary           
          judgment, asserting primarily that the notices of deficiency are            
          timely under section 6501(c)(3).  Respondent issued the notices             

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