DRENNEN, Judge:
Respondent determined deficiencies in petitioner's income tax and additions to tax under section 293(b), I.R.C. 1939, for the years 1948, 1949, and 1950. The matter is before us now on petitioner's motion to dismiss for lack of jurisdiction.
FINDINGS OF FACT.
Petitioner was a Georgia corporation with its principal offices in Atlanta, Georgia, and filed its income tax returns for the years 1948, 1949, and 1950 with the collector...
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