Memorandum Opinion
GALLOWAY, Special Trial Judge:
This case was assigned pursuant to section 7443A(b) and Rule 180 et seq. (All section references are to the Internal Revenue Code as amended and in effect for the years in issue. All Rule references are to the Tax Court Rules of Practice and Procedure).
This case is before the Court on petitioner's Motion To Strike certain paragraphs or portions thereof from respondent's answer, which was scheduled...
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