MEMORANDUM OPINION
JACOBS, Judge:
This matter is before the Court on the parties' cross-motions to dismiss for lack of jurisdiction. Respondent moves to dismiss this case as to income tax deficiencies for 1992 and 1993 for lack of jurisdiction on the grounds that the amended petition (in which the allegations concerning those income tax deficiencies were first raised) was filed more than 90 days after the notice of deficiency was issued, and to strike all...
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