United States Tax Court.
Memorandum Opinion
HALL, Judge:
Respondent determined the following deficiencies in petitioner's Federal income tax:
Year Deficiency 1968 .................. $4,775.00 1969 .................. 2,647.17 1970 .................. 800.75
On December 8, 1976, respondent filed a Motion to Dismiss for Lack of Jurisdiction.
Petitioner resided in Dallas, Texas, at the time she filed her petition.
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