Memorandum Opinion
TANNENWALD, Judge:
This case is before us on respondent's motion to dismiss for lack of jurisdiction on the ground that the petition was not timely filed.
All of the relevant facts have been stipulated and are so found.
On July 3, 1991 (a Wednesday), respondent mailed a statutory notice to petitioners by certified mail from San Francisco, California. On that date, petitioners were outside the United States in Canada. Petitioners...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.