Memorandum Opinion
DAWSON, Judge:
On December 20, 1974, respondent filed a motion for judgment on the pleadings in this case. A hearing on the motion was held in Washington, D.C., on February 5, 1975.
Respondent determined deficiencies in petitioner's Federal income taxes in the amount of $125 for 1969, $905 for 1970, and $1,340 for 1971. The only issue presented is whether the petitioner, a Moorish American, is subject to Federal income tax.
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