MEMORANDUM OPINION
MARVEL, Judge:
This matter is before the Court on respondent's motion to dismiss for lack of jurisdiction on the ground that the petition was not filed within the time prescribed by sections 6213(a)1 and 7502.
Background
Petitioner resided in Inglewood, California, when the petition in this case was filed.
Petitioner claimed a charitable contribution deduction of $14,800 on...
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