JERTBERG, Circuit Judge.
Before us is a petition to review orders of the Tax Court of the United States dismissing for lack of jurisdiction petition for redetermination of deficiency in federal income and excess profits tax and penalty.
The jurisdiction of this Court is invoked under Section 7482 of the Internal Revenue Code of 1954, Title 26 U.S.C.A. § 7482.
The petitioner filed its federal income and excess profits tax return for the fiscal...
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