OPINION
SCOTT, Judge:
Pursuant to notice previously given, this case came on for hearing in New York, N.Y., on May 17 and 21, 1976, on respondent's motion to dismiss for lack of jurisdiction.
The record in this case shows that on September 30, 1975, respondent mailed to petitioners a notice of deficiency. On January 5, 1976, this Court received a petition in an envelope bearing an illegible postmark which was addressed: Clerk of the Court...
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