OPINION
SCOTT, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1968 in the amount of $48.28.
The issue for decision is whether petitioners are liable for the deficiency as determined by respondent and whether they are entitled to a refund of the $337.76 paid as tax for the year 1968 because of respondent's failure to mail to petitioners' attorney a copy of the notice of deficiency issued to petitioners...
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