Memorandum Opinion
CLAPP, Judge:
Respondent determined a deficiency in petitioners' 1982 Federal income tax in the amount of $2,910.00.
This case is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction on the ground that the petition herein was not timely filed. The issue is whether petitioners were entitled to file their petition within 150 days after the notice of deficiency was mailed.
Petitioners had a legal residence...
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