Memorandum Opinion
DRENNEN, Judge:
Respondent moved to dismiss this case for failure properly to prosecute, and that the Court enter a decision determining that there are due from petitioner deficiencies in income tax and additions to tax in the amounts set forth in the notice of deficiency issued to petitioner under date of January 21, 1971, on the ground that the petition fails to comply with Rule 7(c)(4)(B) of the Rules of Practice of the United States...
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