Memorandum Opinion
DAWSON, Judge:
This case is before the Court on respondent's motion, pursuant to Rule 40, Tax Court Rules of Practice and Procedure, to dismiss the petition for failure to state a claim upon which relief can be granted. Arguments on the motion were heard in New York City on February 13, 1978.
Respondent determined a deficiency of $197 in petitioner's Federal income tax for the year 1975. We must decide whether the petitioner is...
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