OPINION
SCOTT, Judge:
On January 4, 1971, the petition in the above-entitled case was filed. The deficiency in dispute was stated to be for the year 1967 and in the amount of $498.20, the entire amount of deficiency for the year 1967 as shown by the notice of deficiency attached to the petition.
The petition was served on respondent on January 14, 1971, and on that same date there was served on petitioners, with a copy to respondent, a Notice...
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