Mardi Rustam - Page 1

                                 T.C. Memo. 2005-42                                   

                               UNITED STATES TAX COURT                                

                             MARDI RUSTAM, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 3316-04L.            Filed March 7, 2005.                   

               Stephen M. Lopez, for petitioner.                                      
               John D. Faucher, for respondent.                                       

                                 MEMORANDUM OPINION                                   

               WELLS, Judge:  This case is before the Court on respondent’s           
          motion to dismiss for lack of jurisdiction and petitioner’s                 
          motion for award of reasonable litigation costs.1  Unless                   
          otherwise noted, all section references are to the Internal                 

               1The parties appeared via video conference from Los Angeles,           
          Cal., presenting oral arguments on the instant motions to the               
          Court sitting in Washington, D.C.                                           

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