Memorandum Opinion
SIMPSON, Judge:
The Commissioner has made a timely motion to dismiss this case for failure to state a claim upon which relief can be granted. A hearing was held on such motion on November 7, 1977. The only issue raised by this motion is whether the petitioner is entitled to claim a deduction for "war crimes tax mispayment allowance."
The petitioner, Thomas W. Hill, resided in Bethlehem, Pa., at the time he filed his petition in...
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