DRENNEN, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1953 in the amount of $2,572.84. Petitioners claim an overpayment of income tax for the same year in the sum of $2,265.96.
The first issue, whether a proper notice of deficiency was mailed to petitioners prior to the expiration of the statute of limitations as provided by section 6501 (a), I.R.C. 1954, has been conceded by petitioners on reply brief....
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