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GERL v. COMMISSIONER

Docket Nos. 31159-86, 31550-86.

53 T.C.M. 1071 (1987)

T.C. Memo. 1987-289

Wayne A. Gerl and Susan A. Gerl v. Commissioner. Wayne A. Gerl v. Commissioner.

United States Tax Court.

Filed June 10, 1987.

Attorney(s) appearing for the Case

Micheal A. Lampert, 712 U.S. Highway One., North Palm Beach, Fla., for the petitioners. Bonnie L. Rosner, for the respondent.

Memorandum Opinion

GERBER, Judge:

On September 26, 1986, respondent filed motions to dismiss both of the above-captioned cases for lack or jurisdiction. Respondent's motions were premised upon the allegation that the petitions in both cases were not filed within 90 days after the mailing of the notice of deficiency, as provided by section 6213(a).1 We are confronted with a unique situation where the envelopes containing the petitions...

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