OPINION
COHEN, Judge:
Respondent determined a deficiency of $24,310 in the income tax liability of Robert B. Galloway (decedent) and Margaret L. Galloway (the surviving spouse) for the year ended December 31, 1990. Respondent now concedes that there is no deficiency owing, but she seeks dismissal of this case for lack of jurisdiction on the ground that a timely petition was not filed by a fiduciary or personal representative having the capacity to...
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