CLARK, Chief Judge.
On this review of a Tax Court decision finding a deficiency of $15,204.97 in their income tax for 1945, petitioners rely on the statute of limitations. Although the notice of deficiency was issued December 20, 1956 — more than ten years after the return was filed — the Tax Court found the assessment timely under I.R.C.1954, §§ 1311-1314, 26 U.S.C. §§ 1311-1314, which under stated conditions allow an additional...
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