Memorandum Opinion
WILES, Judge:
This matter is before the Court on respondent's "Motion to Dismiss for Lack of Jurisdiction" filed June 30, 1978, pursuant to Rule 53, Tax Court Rules of Practice and Procedure. Respondent, who determined a $283 deficiency in petitioner's 1973 Federal income tax, contends that the petition herein was not filed within the period prescribed in section 6213(a).
Petitioner was a resident...
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