OPINION
SIMPSON, Judge:
This matter comes before the Court on the Commissioner's motion to dismiss this case for lack of jurisdiction. The specific issue raised by the Commissioner's motion is whether the petition was postmarked within 90 days after the mailing of the statutory notice of deficiency.
On April 8, 1976, the Commissioner dated and sent a notice of deficiency by certified mail to the petitioner. In such notice, the Commissioner...
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