SWAIM, Circuit Judge.
This is an appeal from an order of the Tax Court of the United States granting the motion of the Commissioner of Internal Revenue to dismiss the petitioner's petition for a redetermination of a deficiency which the Commissioner had determined to be due from the petitioner. The petition was dismissed on the ground that it had not been filed within the 90 day period provided by statute for such appeals.
The Commissioner on June 3, 1949...
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