Cheryl A. Wolf - Page 1

                                 T.C. Memo. 2007-133                                  

                               UNITED STATES TAX COURT                                

                            CHERYL A. WOLF, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 3747-04L.              Filed May 30, 2007.                  

               Cheryl A. Wolf, pro se.                                                
               Marc L. Caine, for respondent.                                         

                                 MEMORANDUM OPINION                                   
               SWIFT, Judge:  This matter is before us on respondent’s Rule           
          53 motion to partially dismiss for lack of jurisdiction as to one           
          matter and on respondent’s Rule 121 motion for summary judgment             
          as to all other matters.                                                    
               Unless otherwise indicated, all section references are to              
          the Internal Revenue Code in effect at all relevant times, and              

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Last modified: November 10, 2007