OPINION
TANNENWALD, Judge:
Separate deficiency notices were mailed to Richard A. Zaun and Lois Jean Zaun, who at all times pertinent resided together as husband and wife, on or about December 18, 1970. The notices were addressed to each of them at Post Office Box 7126, Ludlum Branch, Miami, Fla. 33155. This was the address shown on Mr. Zaun's tax return for the calendar year at issue herein. Mrs. Zaun did not file a return for that year. Mr. Zaun...
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