United States Tax Court July 16, 1992, Docket No. 13694-91 (Gui Duk Hwang v. Commissioner)

GUI DUK HWANG AND JIN SOON HWANG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Gui Duk Hwang v. Commissioner Docket No. 13694-91 United States Tax Court T.C. Memo 1992-403; 1992 Tax Ct. Memo LEXIS 429; 64 T.C.M. (CCH) 181; July 16, 1992, Filed *429 An order will be entered granting respondent's motion to dismiss for lack of jurisdiction for failure to timely file a petition.