Memorandum Opinion
NIMS, Judge:
This case is before us on respondent's oral motion for summary judgment. Respondent determined a deficiency of $1,223 in petitioners' Federal income tax for 1979.
The issue in this case is whether petitioner-husband received unreported income of $5,267 in wages and $29 in interest.
Petitioners resided in Brooksville, Florida, when the petition in this case was filed.
Respondent filed a motion for an...
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