Estate of Kestutis Biskis - Page 1

                                 T.C. Memo. 2001-94                                   

                               UNITED STATES TAX COURT                                

                ESTATE OF KESTUTIS BISKIS, DECEASED, MEILUTE BISKIS,                  
            INDEPENDENT ADMINISTRATOR AND MEILUTE BISKIS, Petitioners v.              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 287-00.                     Filed April 17, 2001.           

               Dominic S. Rizzo, for petitioners.                                     
               Marie E. Small, for respondent.                                        

                                 MEMORANDUM OPINION                                   

               PANUTHOS, Chief Special Trial Judge:  This case is before              
          the Court on petitioners’ Motion to Dismiss for Lack of                     
          Jurisdiction filed pursuant to Rule 40.1  Petitioners contend               

               1    Unless otherwise indicated, all section references are            
          to the Internal Revenue Code in effect for the years in issue,              

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