Memorandum Opinion
DAWSON, Judge:
On April 25, 1966, the petitioners filed a motion to vacate an ex parte order entered by the Chief Judge on March 28, 1966, granting respondent's motion to dismiss this proceeding for lack of jurisdiction insofar as it relates to the taxable year 1961. At the request of petitioners a hearing was held at New York City on June 13, 1966, with respect to their motion to vacate...
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