Memorandum Opinion
CANTREL, Special Trial Judge:
This case is before the Court on respondent's Motion for Summary Judgment filed on July 18, 1983 pursuant to Rule 121, Tax Court Rules of Practice and Procedure.
Respondent, in his notice of deficiency issued to petitioner on March 10, 1982, determined a deficiency in petitioner's Federal income tax for the taxable calendar year 1979 in the amount of $810.00.
The...
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