Memorandum Opinion
DAWSON, Judge:
These motions were assigned to and heard by Special Trial Judge Murray H. Falk. The Court agrees with and adopts his opinion which is set forth below.
Opinion of the Special Trial Judge
FALK, Special Trial Judge:
Docket no. 10897-75 is before the Court on respondent's motion for summary judgment, filed pursuant to Rule 121, Tax Court Rules of Practice and Procedure...
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