OPINION
DRENNEN, Judge:
A statutory notice of deficiency in the income tax of petitioner, an attorney, for the year 1959 was mailed to petitioner on March 28, 1963, and a statutory notice of deficiency in the income tax of petitioner for the year 1960 was mailed to petitioner on May 19, 1967. Petitioner filed a petition, bearing a heading "United States Board of Tax Appeals," seeking a "redetermination of the deficiency set forth by the Commissioner...
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