Jesus V. Cutillar and Nora Cutillar - Page 1

                                 T.C. Memo. 1996-163                                  

                               UNITED STATES TAX COURT                                

                 JESUS V. CUTILLAR AND NORA CUTILLAR, Petitioners v.                  
                    COMMISSIONER OF INTERNAL REVENUE, Respondent.                     

               Docket No. 13125-95.                   Filed March 28, 1996.           

               James R. Brewster, for petitioners.                                    
               Robert Dillard, for respondent.                                        

                                 MEMORANDUM OPINION                                   

               RUWE, Judge:   This matter is before us on respondent’s                
          motion to dismiss for lack of jurisdiction on the grounds that              
          the petition in this case was not filed within the time                     
          prescribed by section 6213(a).1                                             

               1Unless otherwise indicated, all section references are to             
          the Internal Revenue Code in effect for the taxable year in                 

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