Walther Guerrier, Jr. - Page 1
















                                  T.C. Memo. 2002-3                                   


                               UNITED STATES TAX COURT                                


                        WALTHER GUERRIER, JR., Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 4512-01L.                  Filed January 7, 2002.           

               Walther Guerrier, Jr., pro se.                                         
               Rosemarie D. Camacho and Lewis J. Abrahams, for respondent.            


                                 MEMORANDUM OPINION                                   

               CHIECHI, Judge:  This case is before us on petitioner’s                
          motion to dismiss for lack of jurisdiction (petitioner’s motion)            
          and respondent’s motion to dismiss for lack of jurisdiction                 
          (respondent’s motion).  The Court held a hearing on each of those           
          motions.  We shall deny petitioner’s motion and grant respon-               
          dent’s motion.                                                              






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