Memorandum Sur Order
OPPER, Judge:
Respondent has moved to dismiss the present proceeding for lack of jurisdiction. The Tax Court's records show that the petition was filed on July 7, 1949, which is concededly the 91st day after the mailing of the notice of deficiency. Petitioner resists the granting of respondent's application on grounds which we construe as presenting only questions of fact based upon a record made at a hearing held at petitioner's request...
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