Memorandum Opinion
FORRESTER, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1971 in the amount of $176.72. A motion for judgment on the pleadings was filed by respondent on the ground that petitioner failed to state a cause of action in her petition.
In her petition filed herein, petitioner claimed that she had no income tax liability, basing such claim on two arguments. The first alleges that the...
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