FINNEGAN, Circuit Judge.
On December 3, 1954, taxpayer, Kutner, and counsel for the Commissioner filed with the Tax Court a stipulation that deficiencies and penalty in a certain amount were owing from taxpayer for 1949 and 1950. Based upon this stipulation the Tax Court entered decision for the amount of the deficiencies and penalty agreed upon. The decision of the Tax Court was entered on December 6, 1954, and served December 8, 1954. The time within which to file...
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