OPINION.
MURDOCK, Judge:
The Commissioner has moved to dismiss this case for lack of jurisdiction. The parties were heard on that motion.
The petitioner and his wife received a letter dated October 26, 1956, from the Head of the Tax Division of the Department of Finance of the "Government of the Virgin Islands of the United States" advising that $6,567.31 was due on their income tax for the year 1955. The petitioner and his wife also received...
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