OPINION
SIMPSON, Judge:
The Commissioner has made a timely motion for partial summary judgment pursuant to Rule 121, Tax Court Rules of Practice and Procedure. The only issue raised by this motion is whether the petitioner is entitled to a "war crimes deduction." A hearing was held on the motion on May 12, 1975, and the parties have submitted memorandums of law in support of their positions.
The petitioner, Lorna H. Scheide, claimed a "war...
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