Memorandum Opinion
COLVIN, Judge:
This matter is before the Court on respondent's motion to dismiss for lack of jurisdiction filed June 27, 1991, on the ground that the petition was untimely.
A hearing was held at Houston, Texas, on October 28, 1991.
Respondent determined a deficiency for petitioner and his wife for 1987 in the amount of $1,299, and additions to tax for negligence under section 6653(a)(1)(A) in the amount of $65 and section...
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