Mark Ernest and Esther Rubke - Page 1

                                 T.C. Memo. 2002-23                                   

                               UNITED STATES TAX COURT                                

                    MARK ERNEST AND ESTHER RUBKE, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10015-01.           Filed January 22, 2002.                 

               Mark Ernest and Esther Rubke, pro sese.                                
               H. Clifton Bonney, Jr., for respondent.                                

                                 MEMORANDUM OPINION                                   

               RUWE, Judge:  This case is before the Court on respondent’s            
          Motion to Dismiss for Lack of Jurisdiction.  Respondent’s motion            
          is based on the ground that the petition in this case was not               
          timely filed.  The Court held a hearing on respondent’s motion.             
               On May 3, 2001, respondent mailed petitioners a notice of              
          deficiency for their taxable year 1996.  The 90-day period for              

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