Tyson Bonty and Torie A. Stephens - Page 8

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               Accordingly, we hold that the notices are valid from the               
          date of their mailing and that the 90-day filing period in the              
          instant cases therefore began on June 7, 1996, the date of the              
          mailing of the notices of deficiency.  As the petitions in the              
          instant cases were not timely filed, we grant respondent's                  
          motions to dismiss.                                                         
               To reflect the foregoing,                                              
                                             Appropriate orders will                  
                                        be entered.                                   

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