Memorandum Opinion
FORRESTER, Judge:
In each of these four unconsolidated cases, respondent has determined deficiencies in earlier years and on the same statutory deficiencies notices has shown an overpayment in income tax for each petitioner's taxable year 1970. Respondent has now moved in each of these cases to strike the petitions and to dismiss for lack of jurisdiction as to taxable year 1970. The sole...
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