ALSCHULER, Circuit Judge.
The Board of Tax Appeals dismissed the petition for review on the ground that it reached the board one day too late — 61 days after the mailing by the Commissioner of notice of determination of deficiency of $27,473.74 on petitioner's federal income tax for the year 1921, instead of 60 days, as prescribed by section 274 of the Revenue Act of 1924 (26 USCA §§ 1048-1054 [U. S. Comp. St. § 6336 1/6zz[1]).
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