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PETERSON v. COMMISSIONER

Docket No. 1440-00.

81 T.C.M. 1021 (2001)

T.C. Memo. 2001-11

David and Caryn Peterson v. Commissioner.

United States Tax Court.

Filed January 22, 2001.

Attorney(s) appearing for the Case

Sheldon A. Smith, Columbus, North Dakota, for the petitioners.

Melissa J. Hedtke, for the respondent.

MEMORANDUM OPINION

PARR, Judge:

This case is before the Court on respondent's Motion To Dismiss for Lack of Jurisdiction (respondent's motion). Respondent seeks dismissal on the ground that the petition was filed untimely. Petitioners, in their objection to respondent's motion, allege that the petition was deposited in the mail before expiration of the 90-day period for filing and therefore was filed timely. As discussed in detail below, we shall grant respondent...

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