PER CURIAM:
The appellant taxpayer contends that the notice of deficiency issued by the Internal Revenue Service was fatally defective because it failed to reflect a postmark. A stipulation was entered in the United States Tax Court as to the tax due and the question of jurisdiction was reserved for appeal. The Tax Court found the taxpayer's argument without merit and we affirm.
The facts necessary to understand this dispute are set forth briefly. On January...
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