This proceeding involves an estate tax deficiency of $29,530.68. In contesting the deficiency the petitioner relies solely upon her contention that the notice of deficiency was defective, in that it was not sent to her properly addressed by registered mail, as required by statute, and that, therefore, this Court is without jurisdiction in the case and the deficiency is barred by the statute of limitations.
FINDINGS OF FACT.
The decedent, Henry W. Clark,...
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