Quantum Investments, L.L.C. - Page 1

                                 T.C. Memo. 2000-247                                  

                               UNITED STATES TAX COURT                                

                QUANTUM INVESTMENTS, L.L.C., TROY ENTERPRISES TRUST,                  
             JOHN P. WILDE, TRUSTEE, TAX MATTERS PARTNER, Petitioner v.               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 17894-99.                   Filed August 8, 2000.           

               John P. Wilde, for petitioner.                                         
               John W. Duncan, for respondent.                                        

                                 MEMORANDUM OPINION                                   

               VASQUEZ, Judge:  This case is before the Court on                      
          respondent’s motion to dismiss for lack of jurisdiction.                    
               Unless otherwise indicated, all section references are to              
          the Internal Revenue Code in effect for the year in issue, and              
          all Rule references are to the Tax Court Rules of Practice and              

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