Memorandum Opinion
FEATHERSTON, Judge:
Presented for consideration are respondent's motion to dismiss the petition for lack of jurisdiction on the ground that the petition was not timely filed and petitioner's motion to dismiss on the ground that a valid notice of deficiency was not mailed to him.
The parties agree that on July 31, 1974, the Appellate Division of the Internal Revenue Service mailed an envelope to petitioner at his correct address...
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