Lander Gibson - Page 5




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          357 (1977) (finding on the basis of the taxpayer’s testimony that           
          he mailed his petition timely).  We found petitioner to be                  
          forthright and candid and his testimony to be credible.                     
          Petitioner testified that, in mailing the petition, he was                  
          “rushing” to make sure he “beat the time several days ahead”, and           
          the post office assured him that the petition would arrive “on              
          time”.  Petitioner testified that he mailed the petition return             
          receipt requested and made sure the receipt was stamped at the              
          post office.  Once the petition arrived at the Court, however, he           
          testified that he did not think to save the receipt because he              
          did not think it was important once he knew that the Court had              
          received the petition.  Further, petitioner provided credible               
          testimony as to where and when the petition was mailed.  We                 
          conclude that petitioner timely mailed his petition.                        
               Accordingly, respondent’s motion to dismiss for lack of                
          jurisdiction will be denied.                                                
               To reflect the foregoing,                                              
                                                       An appropriate order           
                                                  will be issued.                     















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