ORR, Circuit Judge.
Deficiencies in income taxes were assessed against appellant by the Commissioner of Internal Revenue for the years 1947, 1948, 1952 and 1953. At the time the assessments were made and notice thereof given, appellant was an inmate of Terminal Island Federal Penitentiary.
Appellant prepared petitions for a redetermination of the deficiencies and filed them with the Tax Court. The petitions were dismissed for the reason that they were not...
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