STEPHENS, Circuit Judge.
The Commissioner of Internal Revenue determined a deficiency in the estate tax on the estate of Janet M. Baldwin of $2,034.74, and on or about May 11, 1936, forwarded to Murray Baldwin and David Cosgrave, as executors of the estate, statutory deficiency letters notifying them of the deficiency and of the right to petition the Board of Tax Appeals within ninety days.
On August 8, 1936, Murray Baldwin filed with the Board of Tax Appeals...
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