Vincent J. and Susan L. Maranto - Page 1

                                 T.C. Memo. 1999-266                                  

                               UNITED STATES TAX COURT                                

                   VINCENT J. AND SUSAN L. MARANTO, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 16364-98.             Filed August 9, 1999.                 

               Victor A. Latham, for petitioners.                                     
               Jordan Musen, for respondent.                                          

                                 MEMORANDUM OPINION                                   

               NAMEROFF, Special Trial Judge:  This case is before the                
          Court on cross-motions to dismiss for lack of jurisdiction.  It             
          was heard pursuant to section 7443A.  Respondent contends that              
          petitioners failed to file their petition within the time                   
          prescribed by section 6213(a),1 while petitioners contend that              

          1  All section references are to the Internal Revenue Code.                 
          All Rule references are to the Tax Court Rules of Practice and              

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