Memorandum Opinion
SCOTT, Judge:
On January 27, 1986, respondent filed a motion to dismiss the above-entitled case for lack of jurisdiction on the ground that the petition was not filed within 90 days after the date of the mailing of the notice of deficiency and on March 10, 1986, petitioners filed a motion to dismiss for lack of jurisdiction on the ground that the notice of deficiency was not mailed to petitioners' last known address. Both motions were...
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