Memorandum Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the calendar year 1975 in the amount of $4,790.04.
When this case was called for trial at Des Moines, Iowa on September 18, 1978, petitioner and respondent each filed a motion for summary judgment. In connection with these motions, the parties stipulated certain facts and introduced certain documents. The facts as stipulated are found accordingly...
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