Bantam Domestic Trust - Page 1

                                 T.C. Memo. 2000-63                                   

                               UNITED STATES TAX COURT                                

                 BANTAM DOMESTIC TRUST, PRUDENT MAN TRUSTEE COMPANY,                  
                               TRUSTEE, Petitioner v.                                 
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 16687-98.                Filed February 29, 2000.           

               Jimmy C. Chisum, for petitioner.                                       
               Richard A. Rappazzo, for respondent.                                   

                                 MEMORANDUM OPINION                                   

               CHIECHI, Judge:  This case is before the Court on respon-              
          dent's motion to dismiss for lack of jurisdiction (respondent’s             
          motion) and petitioner’s motion to substitute party and to change           
          caption (petitioner’s motion).  We shall grant respondent’s                 
          motion and deny petitioner’s motion.                                        

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