OPINION
DAWSON, Judge:
On October 30, 1969, respondent filed a motion to dismiss the petition in this proceeding for lack of jurisdiction because it was not filed within 90 days after the notice of deficiency was mailed to petitioner, as provided by section 6213(a), I.R.C. 1954. Upon petitioner's objection to the motion, it was eventually calendared for hearing at Boston, Mass., on May 25, 1970.
A notice of deficiency...
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