Theodore Jones - Page 1

                                 T.C. Memo. 1998-197                                  


                               UNITED STATES TAX COURT                                


                            THEODORE JONES, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
                        CATHERINE ALLEN-JONES, Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket Nos. 14565-97, 14566-97.          Filed May 28, 1998.           


               John L. Green, for petitioners.                                        
               Victoria J. Sherlock, for respondent.                                  

                                 MEMORANDUM OPINION                                   
               GOLDBERG, Special Trial Judge:  These cases are before the             
          Court on respondent's motions to dismiss for lack of                        
          jurisdiction.  The issue for decision is whether petitioners                
          filed their separate petitions within the 90-day period                     







Page:   1  2  3  4  5  6  7  8  Next

Last modified: May 25, 2011