United States Tax Court.
OPINION
DRENNEN, Judge:
This case is before the Court on respondent's motion to dismiss for lack of jurisdiction.
A statutory notice of deficiency was issued to petitioners on February 19, 1971, determining deficiencies in their income taxes for the year 1968 in the amount of $482.63.
Thereafter, on May 18, 1971, the Court received the following letter:
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