Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined a deficiency in petitioner's income tax for 1966 and an addition to tax under section 6651(a), I.R.C. 1954, in the amounts of $8,094.87 and $2,023.71, respectively.
The notice of deficiency issued to petitioner was dated March 26, 1973. In his petition, petitioner raised the statute of limitations as a bar to the assessment and collection of the deficiency. In his answer...
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