PER CURIAM.
The question for decision on this tax review is whether, under section 732(a) of the Internal Revenue Code, 26 U.S.C.A., the taxpayer seasonably filed a petition with the United States Tax Court for a redetermination of its tax liability. The tax court held that petitioner had not done so.
The record shows that, in conformity with the aforementioned section, the petitioning taxpayer had until July 3, 1951, within which to file its petition. The...
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