MEMORANDUM DECISION AND ORDER
WINDER, District Judge.
This matter is before the court on the Commissioner of Internal Revenue's (the Commissioner) motion for summary judgment. That motion and a supporting memorandum were filed on November 2, 1983. Kelly L. Bearden (the plaintiff) has failed to respond to the Commissioner's motion within the period allowed by Rule 5(e) of the Civil Rules of Practice of the United States District Court for the District of...
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