OPINION.
DISNEY, Judge:
This case involves income tax for the year 1945. It arises upon the motion of the respondent to dismiss for lack of jurisdiction under the allegation that the petition was filed with this Court on December 17, 1948, 95 days after the day of the mailing of the notice of deficiency on September 13, 1948. The hearing upon the motion and petitioners' reply thereto was held at Los Angeles, California. The only question presented...
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