Memorandum Opinion
FEATHERSTON, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for 1975 in the amount of $149.08. The petition as amended raises no issues as to the correctness of the determined deficiency under the income tax laws as written by the Congress but makes a series of allegations attacking the constitutionality of those laws or their application in petitioner's case. Respondent has filed a motion for summary judgment...
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