NIMS, Judge:
This case is before us on respondent's motion for summary judgment. Respondent filed the motion on March 1, 1983, pursuant to Rule 121.
Respondent determined a deficiency in petitioner's 1979 Federal income tax and a section 6653(b) addition to tax in the amounts of $2,485.00 and $1,242.50, respectively. Respondent also requests a damage award under section 6673. Respondent seeks summary adjudication in his favor...
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