Memorandum 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 $1,061 in the 1978 Federal income tax of petitioner Charles W. Scheid. We must decide first, whether respondent has shown that there are no disputed issues of material fact, and, if so, whether respondent is entitled to judgment as a...
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