Gregory Keith Wade - Page 5

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          the United States.  Subsequently, petitioner picked up the notice           
          of deficiency at his local post office on April 7, 1997.                    
               Petitioner was temporarily absent from the United States and           
          was delayed approximately 19 days2 in receiving the notice of               
          deficiency.  See Estate of Krueger v. Commissioner, 33 T.C. 667             
          (1960).  Petitioner did not have the full 90-day period for                 
          considering the matter after the mailing of the deficiency notice           
          and, as noted above, in accordance with the purpose of the                  
          statute as well as the terms of section 6213(a), the 150-day                
          period is applicable here.  See Levy v. Commissioner, supra at              
          231.  Respondent's argument that petitioner had sufficient time             
          to file the notice of deficiency within the 90-day period after             
          his return to the United States and, therefore, is not eligible             
          for the extended 150-day period, is unpersuasive under the                  
          circumstances here.  Petitioner's absence from the United States            
          was not an "ephemeral one, a weekend trip" and consequently the             
          "practical" test set forth Malekzad v. Commissioner, 76 T.C. 963,           
          970-972 (1981), is inapplicable here.                                       
               Accordingly, petitioner is entitled to avail himself of the            
          150-day filing period.  Respondent's motion is denied.                      
                                             An appropriate order will                
                                        be issued.                                    

          2    Petitioner returned to the United States 15 days after the             
          notice of deficiency was mailed but, acting reasonably under the            
          circumstances of his lengthy travel, did not pick up his mail at            
          the post office until 19 days after the mailing of the notice.              




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