CHANG v. COMMISSIONER

Docket No. 24759-96.

76 T.C.M. 290 (1998)

T.C. Memo. 1998-298

Edward C. and Margaret C. Chang v. Commissioner.

United States Tax Court.

Filed August 18, 1998.


Attorney(s) appearing for the Case

Basil J. Boutris, Campbell, Calif., for the petitioners. James A. Whitten and Usha Ravi, for the respondent.


MEMORANDUM OPINION

GALE, Judge:

This case is before the Court on respondent's motion to dismiss for lack of jurisdiction. The issue for decision is whether petitioners filed their petition for redetermination within the 90-day period prescribed by section 6213(a).1

Background

On August 7, 1996, respondent issued and mailed to petitioners a statutory notice of deficiency determining a deficiency of $160...

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