DENMAN, Circuit Judge.
Petitioner taxpayer seeks a review of the order of the tax court granting a motion of the Commissioner to dismiss for lack of jurisdiction her petition for redetermination of her income tax for the taxable years ending December 31, 1935 and 1936.
The petition alleged that the Commissioner's deficiency letter was mailed to her on August 26, 1943, and the record shows its filing in the Tax Court on September 27, 1943 — well within...
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