Gerry Dan and Kelly M. Langston - Page 5

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                  Petitioners' case is made difficult by the fact that the                            
            petition, the accompanying statement designating the place of                             
            trial, the attorney's cover letter of transmittal, and the                                
            attorney's check for the Court's filing fee all bear dates of                             
            September 13, 1996--which is a date 91 days from the date the                             
            notice of deficiency was mailed.  Petitioners called one witness                          
            at the hearing, a paralegal who was employed by petitioners'                              
            attorney, who testified that he prepared the final draft of the                           
            petition in the late afternoon on September 12, 1996, and that                            
            both he and petitioners' counsel were cognizant that                                      
            September 12, 1996, was the 90th day from the date the notice of                          
            deficiency was mailed, and that the petition had to be mailed on                          
            that date.  He testified further that he inadvertently typed the                          
            date of September 13 because, in preparing legal documents in the                         
            late afternoon, he customarily dated such documents the                                   
            succeeding day.  Petitioners' counsel, who was present at the                             
            hearing, represented to the Court that he was likewise aware that                         
            the petition had to be mailed on September 12, and that he                                
            personally hand delivered the petition, addressed to this Court,                          
            to the Tulsa, Oklahoma, post office on September 12, 1996,                                
            shortly before 7 p.m.  He rang the bell at the post office and                            
            handed the envelope containing the petition to a postal clerk,                            
            specifically requesting that the parcel be postmarked that date.                          

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