Memorandum Findings of Fact and Opinion
DAWSON, Judge:
This case is presently before the Court on petitioners' motion to dismiss for lack of jurisdiction. The two grounds asserted in support of their motion are (1) that consents signed by the petitioners extending the statutory period for assessment with respect to the calendar year 1975 were invalid and the statute of limitations thus barred the issuance of an alleged defective notice of deficiency, and...
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