OPINION
DAWSON, Judge:
On December 15, 1971, the petitioner filed a "Motion for Removal of Case to U.S. District Court" and a memorandum of points and authorities. The motion was served upon respondent and set for hearing at Newark, N.J., on February 7, 1972. On that date the arguments of both parties were heard.
The pertinent facts regarding the motion are as follows: Income tax of $116.32, reported but unpaid on petitioner's Federal income...
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