FORM 3

ENTRY OF APPEARANCE
(Available-Ask for Form 3)
(See Rule 24)
UNITED STATES TAX COURT
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                        Petitioner(s) 
                               v. 
  COMMISSIONER OF INTERNAL REVENUE, 
                                                    Respondent 		 }  Docket No.
ENTRY OF APPEARANCE

       The undersigned, being duly admitted to practice before the United States Tax Court, hereby enters an appearance for the petitioner in the above-entitled case.


         Dated: .......................                                                                                      .......................................................... 
Signature

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Typed name

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Office address

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City               State/Zipcode

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Telephone (include area code)

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Tax Court Bar Number

A SEPARATE ENTRY OF APPEARANCE MUST BE FILED IN
DUPLICATE FOR EACH DOCKET NUMBER.