Howard M. Morgan and Glenice S. Morgan - Page 1

                                       T.C. Memo. 2000-231                                             

                                     UNITED STATES TAX COURT                                           

                  HOWARD M. MORGAN AND GLENICE S. MORGAN, Petitioners v.                               
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                   

                  Docket No. 17424-99.                   Filed August 1, 2000.                         

                  Frank A. Weiser, for petitioners.                                                    
                  Edwin A. Herrera, for respondent.                                                    

                                        MEMORANDUM OPINION                                             

                  LARO, Judge:  Respondent moves the Court to dismiss this                             
            case for lack of jurisdiction arguing that petitioners failed to                           
            petition this Court within the 90-day period of section 6213(a)1.                          

                  1Unless otherwise indicated, section references are to the                           
            Internal Revenue Code as applicable herein.  Rule references are                           
            to the Tax Court Rules of Practice and Procedure.                                          

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