Memorandum Findings of Fact and Opinion
WILBUR, Judge:
This case is before the Court on respondent's motion for summary judgment filed pursuant to Rule 121, Tax Court Rules of Practice and Procedure.
Respondent determined a deficiency of $2,066 in the 1979 Federal income tax of petitioner Jack R. Vincent, Jr., and also imposed an addition to tax of $1,033 under section 6653(b).
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