T.C. Memo. 2000-209 UNITED STATES TAX COURT JOHN L. & LISA K. ERICKSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12436-99. Filed July 7, 2000. Todd R. Cannon, for petitioners. Melinda G. Williams, Richard W. Kennedy, and Gregory M. Hahn, for respondent. MEMORANDUM OPINION COHEN, Judge: This case is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction on the ground that the petition was not filed within the 90-day period prescribed in section 6213(a). Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for thePage: 1 2 3 4 5 6 7 8 Next
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