Lander Gibson - Page 1

                                 T.C. Memo. 2002-218                                  


                               UNITED STATES TAX COURT                                


                            LANDER GIBSON, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 615-02.                 Filed August 27, 2002.              

               Lander Gibson, pro se.                                                 
               Edward D. Fickess, for respondent.                                     


                                 MEMORANDUM OPINION                                   

               VASQUEZ, 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 time prescribed           
          by section 6213(a) or 7502.1                                                

               1  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code, as amended, and all Rule references              
                                                             (continued...)           

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