Memorandum Opinion
DAWSON, Judge:
On June 10, 1964, respondent filed a motion to dismiss the petition in this case for lack of jurisdiction because it was not filed within 90 days after the mailing of the notice of deficiency, as provided by section 6213(a) of the Internal Revenue Code of 1954. The motion was set for hearing and called for that purpose on August 12, 1964, at which time the Court heard the...
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