Memorandum Opinion
WILES, Judge:
Respondent determined a deficiency of $222.79 in petitioner's 1974 Federal income tax. This matter is before the Court on respondent's "Motion For Summary Judgment" filed November 30, 1978, pursuant to Rule 121, Tax Court Rules of Practice and Procedure. At the March 12, 1979, hearing on respondent's "Motion For Summary Judgment," petitioner filed a motion captioned "Motion To Dismiss For Lack Of Jurisdiction, And Judicial...
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