Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined deficiencies in petitioner's income taxes for the calendar years 1970 and 1971 in the amounts of $744.98 and $663.80, respectively. Respondent filed a motion to dismiss this case for lack of jurisdiction on the ground that the petition to this Court was not filed within 90 days after mailing of the notice of deficiency as prescribed...
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