Memorandum Opinion
WILES, Judge:
Respondent determined deficiencies of $830 and $227 in petitioner's 1973 and 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 also filed a "Motion For Summary Judgment."
Petitioner resided...
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