Gerry Dan and Kelly M. Langston - Page 1

                                       T.C. Memo. 1997-303                                            

                                     UNITED STATES TAX COURT                                          

                      GERRY DAN AND KELLY M. LANGSTON, Petitioners v.                                 
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                  

                  Docket No. 22262-96.                     Filed July 1, 1997.                        

                  James D. Williams, for petitioners.                                                 

                  Ann L. Darnold, for respondent.                                                     

                                        MEMORANDUM OPINION                                            

                  COUVILLION, Special Trial Judge:  Respondent filed a motion                         
            to dismiss this case for lack of jurisdiction on the ground that                          
            the petition was not timely filed.  Petitioners, through counsel,                         
            filed a notice of objection.  The motion was assigned for hearing                         

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