Moshe Rothbard - Page 1

                                 T.C. Memo. 2001-230                                  

                               UNITED STATES TAX COURT                                

                            MOSHE ROTHBARD, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 398-01.                    Filed August 23, 2001.           

               Leo Salzman (specially recognized), for petitioner.                    
               Michael A. Menillo, for respondent.                                    

                                 MEMORANDUM OPINION                                   

               CHIECHI, Judge:  This case is before us on respondent’s                
          motion to dismiss for lack of jurisdiction (respondent’s motion)            
          because the petition was not timely filed.  The Court held an               
          evidentiary hearing on respondent’s motion.                                 
               In the petition, petitioner indicated that his principal               
          residence as of the date the petition was filed was in Manches-             

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