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PHILLIPS v. COMMISSIONER

Docket No. 54748.

13 T.C.M. 1032 (1954)

W. V. Phillips, Petitioner v. Commissioner of Internal Revenue, Respondent.

United States Tax Court.

November 10, 1954.

Attorney(s) appearing for the Case

C. Lenoir Thompson, Bay Minette, Ala., for the petitioner. J. Frost Walker, for the respondent.

Order

KERN, Judge:

The original petition in this proceeding was received and filed at the above docket number September 17, 1954, and on October 28, 1954, respondent filed a motion to dismiss for lack of jurisdiction alleging the notice of deficiency was mailed on June 18, 1954 "and the petitioner was not filed until September 17, 1954, which was the 91st day after the mailing of the notice of deficiency." An examination of the file shows that the petition...

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