Michael B. and Diana C. Wheeler - Page 1

                                 T.C. Memo. 1999-298                                  

                               UNITED STATES TAX COURT                                

                   MICHAEL B. AND DIANA C. WHEELER, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 15374-98.           Filed September 7, 1999.                

               Diana C. Wheeler, pro se.                                              
               James Kutten, for respondent.                                          

                                 MEMORANDUM OPINION                                   
               WOLFE, Special Trial Judge:  This case is before us on                 
          respondent's motion to dismiss for lack of jurisdiction with                
          respect to petitioner Diana C. Wheeler (Mrs. Wheeler), to change            
          the caption, and to strike as to Mrs. Wheeler.  Unless otherwise            
          indicated, all section references are to the Internal Revenue               

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