PICKETT, Circuit Judge.
This is a petition to review a decision of the Tax Court dismissing a petition for a redetermination of a tax deficiency for the reason that it was not filed within 90 days from the date of the mailing of the notice of deficiency to the taxpayer. § 272 of the Internal Revenue Code of 1939, 26 U.S.C.A. § 272 provides that when the Commissioner determines a tax deficiency, he is authorized to send a notice of the same to the taxpayer...
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