LOGAN v. COMMISSIONER

Docket No. 23323-91.

65 T.C.M. 1771 (1993)

T.C. Memo. 1993-22

Timothy J. Logan and Laura Bryan v. Commissioner.

United States Tax Court.

Filed January 19, 1993.


Attorney(s) appearing for the Case

Timothy J. Logan and Laura Bryan, pro se. James P. Thurston, for the respondent.


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...

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