Janine Midori Fujioka and David Miura - Page 2

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               This matter is before the Court on respondent's motion to               
          dismiss for lack of jurisdiction.  Respondent contends that this             
          case should be dismissed on the ground that the petition was not             
          filed within the 90-day period prescribed by section 6213(a).                
               The facts have been fully stipulated, and the stipulation of            
          facts and the attached exhibits are incorporated by this                     
          reference.  Petitioners resided in San Francisco, California,                
          when they filed their petition.                                              
               On January 23, 1998, respondent sent by certified mail a                
          notice of deficiency to the petitioners' last known address at               
          867 45th Avenue, San Francisco, California.  The 90-day period               
          for timely filing a petition with this Court expired on Thursday,            
          April 23, 1998, which date was not a legal holiday in the                    
          District of Columbia.                                                        
               On April 23, 1998, petitioner wife delivered an envelope                
          containing the Tax Court petition to the Mail Pouch, a private               
          delivery service located in San Francisco, California.                       
          Petitioner wife was informed by a clerk at the Mail Pouch that               
          the postage she had applied to the envelope was insufficient and             
          that an additional 55 cents of postage was required.  Petitioner             
          wife paid the additional postage, and the Mail Pouch employee                
          affixed a private postmark, dated April 23, 1998, in the amount              
          of 55 cents to the envelope.  Petitioner wife made a photocopy of            

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