Memorandum Opinion
FEATHERSTON, Judge:
Respondent has filed a motion under Rule 120 of the Rules of Practice and Procedure of this Court for judgment on the pleadings in this case involving a determined income tax deficiency of $279.66 for 1975. The deficiency is attributable to respondent's disallowance of a $1,500 deduction taken on petitioner's 1975 Federal income tax return and labeled "War Tax Exemption."
Petitioner was a resident of Peterborough...
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