OPINION.
MURDOCK, Judge:
The Commissioner has moved to dismiss this proceeding for lack of jurisdiction. The parties were heard on that motion and have filed briefs.
The Commissioner duly mailed a notice of deficiency to the petitioner on June 23, 1959. A taxpayer receiving such a notice has 90 days within which to file a petition with the Tax Court in order to give this Court jurisdiction under the Code. The 90th day in this case was September...
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