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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