OPINION
DRENNEN, Judge:
Petitioner filed a petition in this Court seeking a redetermination of tax deficiencies asserted in the notice from the Commissioner of Internal Revenue dated January 31, 1969, "copy of which is attached," alleging that the Commissioner erred in asserting the tax deficiency by charging "an excessive amount of additional tax for underestimating 1967 federal income tax." Attached to the petition was a Treasury Department Form...
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