Memorandum Opinion
DAWSON, Chief Judge:
This motion for judgment on the pleadings was assigned to and heard by Commissioner John H. Sacks. This Court agrees with and adopts his opinion which is set forth below.
Opinion of the Commissioner
SACKS, Commissioner:
This case is presently before the Court on respondent's motion for judgment on the pleadings filed June 26, 1975, pursuant to Rule 120, Tax Court...
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