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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