LITTLETON, Judge.
Under the facts set forth in the findings and the provisions of sections 308(h) and 319 of the Revenue Act of 1926, 26 U.S.C. A. Int.Rev.Acts pages 246, 259, we are of opinion that this court is without jurisdiction of the claim presented by plaintiff. When the Commissioner of Internal Revenue on April 24, 1928, made a final determination of a deficiency in respect of the tax of the estate of decedent and mailed to the estate a deficiency notice...
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