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JONES v. COMMISSIONER

Docket Nos. 14565-97, 14566-97.

75 T.C.M. 2388 (1998)

T.C. Memo. 1998-197

Theodore Jones v. Commissioner. Catherine Allen-Jones v. Commissioner.

United States Tax Court.

Filed May 28, 1998.

Attorney(s) appearing for the Case

John L. Green, Houston, Tex., for the petitioners. Victoria J. Sherlock, for the respondent.

MEMORANDUM OPINION

GOLDBERG, Special Trial Judge:

These cases are before the Court on respondent's motions to dismiss for lack of jurisdiction. The issue for decision is whether petitioners filed their separate petitions within the 90-day period prescribed by section 6213(a).1 The motions were assigned for hearing pursuant to section 7443A(b)(4) and Rules 180, 181, and 183. A hearing was held on respondent's motions in Houston...

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