David and Caryn Peterson - Page 1

                                 T.C. Memo. 2001-11                                   

                               UNITED STATES TAX COURT                                

                      DAVID AND CARYN PETERSON, Petitioners v.                        
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 1440-00.                  Filed January 22, 2001.           

               Sheldon A. Smith, for petitioners.                                     
               Melissa J. Hedtke, for respondent.                                     

                                 MEMORANDUM OPINION                                   

               PARR, Judge:  This case is before the Court on respondent's            
          Motion To Dismiss for Lack of Jurisdiction (respondent's motion).           
          Respondent seeks dismissal on the ground that the petition was              
          filed untimely.  Petitioners, in their objection to respondent's            
          motion, allege that the petition was deposited in the mail before           
          expiration of the 90-day period for filing and therefore was                

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