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
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