Memorandum Opinion
SIMPSON, Judge:
The Commissioner has made a timely motion for judgment on the pleadings pursuant to Rule 120, Tax Court Rules of Practice and Procedure. A hearing was held on the motion on September 22, 1975, and the parties have submitted memorandums of law in support of their positions. The only issue raised by this motion is whether the petitioner is entitled to claim a deduction for "war costs."
On her 1973 Federal income tax...
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