OPINION
FEATHERSTON, Judge:
Respondent determined a deficiency of $6,160.98 in petitioner's Federal income tax for 1963. The issue for decision is whether the period of limitations for the assessment of a deficiency in petitioner's income tax for 1963 had expired prior to June 11, 1974, the date on which a notice of deficiency was mailed to petitioner. The answer depends upon whether, within the meaning of...
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