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PHIRMAN v. COMMISSIONER

Docket Nos. 2829-91, 2830-91.

62 T.C.M. 648 (1991)

T.C. Memo. 1991-431

John R. Phirman and Eva L. Phirman v. Commissioner. John R. Phirman and Emily T. Phirman v. Commissioner.

United States Tax Court.

Filed September 4, 1991.

Attorney(s) appearing for the Case

Curtis Darling and Suellen H. Anderson, 1430 Truxton Ave., Bakersfield, Calif., for the petitioners.

Steven J. Sibley, for the respondent.

Memorandum Opinion

COHEN, Judge:

These cases are before the Court for ruling on respondent's Motions to Dismiss for Lack of Jurisdiction on the ground that the petitions were not filed within the time required by section 6213(a) of the Internal Revenue Code as amended and in effect for the years in issue. The issue is entirely factual, i.e., whether, as petitioners contend, petitions on their behalf were mailed to the Court on November 19, 1990, received...

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