Trans World Travel - Page 9




                                        - 9 -                                         
          designation of place of trial had not been received.4  See Rule             
          140.                                                                        
               On June 25, 1996, the Court received and filed a Designation           
          of Place of Trial (DPT), a simple, one-page document that                   
          designated Chicago, Illinois, as the place of trial.  The DPT was           
          signed and dated by James.5  The Court served the DPT on                    
          petitioner at its Highland Park office in order to confirm the              
          receipt and filing of the document.                                         
               On July 9, 1996, respondent served his answer to the                   
          petition, see Rule 36, by mailing a copy to petitioner at its               
          Highland Park office.  The envelope containing the answer was               
          delivered to petitioner and opened by James.  James printed                 
          “Attn: Steve Jaffe” in the upper right corner of the answer and             
          placed it in the box in his office reserved for Jaffe’s use.                
               On October 17, 1996, the Court sent petitioner a Notice                
          Setting Case For Trial (the trial notice).  The trial notice                
          was mailed to petitioner at its Highland Park office by certified           
          mail.  The trial notice served to notify petitioner that its Tax            
          Court case had been calendared for trial at the Trial Session               



          4  Consistent with its regular practice, the Court enclosed                 
          with the notification, for petitioner’s use, the form designed to           
          designate a place of trial.  See Form 5 in Appendix I to the Tax            
          Court Rules of Practice and Procedure.                                      
          5  It was Jaffe, however, and not James who printed                         
          “Chicago, Illinois” on the DPT and added “Vice President”                   
          immediately to the right of James’ signature.                               





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