Memorandum Opinion
FORRESTER, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1971 in the amount of $3,604.13. Respondent has filed a motion for judgment on the pleadings on the ground that petitioner has failed to state a cause of action in her petition.
In her petition filed herein, petitioner claimed that the United States Government has been "engaged...
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