Doris Lee Newsome - Page 1

                                 T.C. Memo. 2007-111                                  

                               UNITED STATES TAX COURT                                

                          DORIS LEE NEWSOME, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 21831-05L.           Filed April 30, 2007.                  

               Doris Lee Newsome, pro se.                                             
               Michelle L. Maniscalco, for respondent.                                

                                 MEMORANDUM OPINION                                   
               SWIFT, Judge:  This matter is before us on respondent’s                
          motions to dismiss for lack of jurisdiction under Rule 53 and for           
          summary judgment under Rule 121.                                            
               Unless otherwise indicated, all section references are to              
          the Internal Revenue Code, as amended, and all Rule references              
          are to the Tax Court Rules of Practice and Procedure.                       

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Last modified: November 10, 2007