OPINION
DRENNEN, Judge:
The notices of deficiency in the above two related cases were mailed to petitioners at their respective addresses in Columbia, S.C., on March 10, 1967. Separate petitions for the taxpayers, both executed on June 8, 1967, were received by the Tax Court of the United States in Washington, D.C., in a single envelop a few minutes after 9 a.m., on Monday, June 12, 1967, and were filed by the Court on that date, which was 94 days...
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