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ERNEST v. COMMISSIONER

Docket No. 10015-01.

83 T.C.M. 1134 (2002)

T.C. Memo. 2002-23

Mark Ernest and Esther Rubke v. Commissioner.

United States Tax Court.

Filed January 22, 2002.

Attorney(s) appearing for the Case

Mark Ernest and Esther Rubke, pro sese.

H. Clifton Bonney, Jr., for the respondent.

MEMORANDUM OPINION

RUWE, Judge:

This case is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction. Respondent's motion is based on the ground that the petition in this case was not timely filed. The Court held a hearing on respondent's motion.

On May 3, 2001, respondent mailed petitioners a notice of deficiency for their taxable year 1996. The 90-day period for filing a petition with this Court expired on August 1, 2001.

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