MEMORANDUM ENTRY
BROOKS, District Judge.
The Plaintiff obtained an extension of time up to and including August 2, 1976, to file a federal estate tax return, form 706, and to pay federal estate tax. On July 29, 1976, Plaintiff mailed the federal estate tax return to the Internal Revenue Service (IRS). The return was received by the IRS on August 2, 1976. On Monday, July 30, 1979, the Commissioner of the IRS mailed a notice of deficiency for the above return...
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