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ESTATE OF CRANOR v. COMMISSIONER

Docket No. 15171-99.

81 T.C.M. 1111 (2001)

T.C. Memo. 2001-27

Estate of Marguerite M. Cranor, Deceased, John R. Phillips, Jr., Administrator Ad Litem v. Commissioner.

United States Tax Court.

Filed February 8, 2001.

Attorney(s) appearing for the Case

Winston S. Evans and J. Allen Reynolds III, for the petitioner.

Robert B. Nadler, for the respondent.

MEMORANDUM OPINION

COLVIN, Judge:

This case is before the Court on respondent's motion to dismiss for lack of jurisdiction on the ground that the petition was not filed within the time prescribed by section 6213(a) or section 7502. We hold that the petition was timely filed because it was timely sent. See sec. 7502(a), (f). Thus, we will deny respondent's motion.

Section references are to the Internal Revenue Code in effect for 1999.

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