OPINION
DAWSON, Judge:
This case is before us on respondent's motion to dismiss for lack of jurisdiction.
Petitioners' legal residence was in Lakewood, Calif., when they filed their petition in this proceeding.
A statutory notice of deficiency was mailed by respondent to the petitioners on September 28, 1971, determining income tax deficiencies of $1,513.26 for 1968 and $1,641.06 for 1969. On December 20, 1971, the petitioners, acting...
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