Memorandum Opinion
SCOTT, Judge:
On April 23, 1979, this Court entered an order in the above-entitled case granting respondent's Motion for Partial Summary Judgment and adjudicating the issues set forth in that motion in favor of respondent. The issues set forth in the motion adjudicated in respondent's favor will result in a decision of deficiencies in the Federal income tax of Lawrence R. Babcock for the years 1971 through 1975 as determined in the notice...
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