STARR, District Judge.
The petitioner taxpayer, having been granted a 30-day extension, filed his income tax return for 1945 on April 15, 1946. The Commissioner mailed notice of deficiency assessment for that year in the amount of $6,461.78 on March 27, 1951, which was more than three years, but less than five years, after the return was filed. The amount of the deficiency assessment is admitted to be correct. The taxpayer petitions for review of the Tax Court's decision...
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