DRENNEN, Judge:
This case was heard in Boston, Mass., September 30, 1974, on respondent's motion to dismiss for lack of jurisdiction because the petition was not filed within the time prescribed by the applicable provisions of the Internal Revenue Code of 1954, and petitioner's objections thereto.
FINDINGS OF FACT
A statutory notice of deficiency, dated November 2, 1973, was sent to petitioner at his last known address in Revere, Mass., by...
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