OPINION
DAWSON, Chief Judge:
The pretrial motion in this case was heard by Special Trial Judge Lehman C. Aarons. We agree with his views and conclusions.
The Commissioner filed a motion to dismiss for lack of jurisdiction as to Lessie L. Holt and to change the caption of the case. At issue is whether Lessie L. Holt, who received with her husband a joint notice of deficiency, can invoke the jurisdiction of this Court by ratifying and amending...
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