Memorandum Opinion
PAJAK, Special Trial Judge:
This case was assigned pursuant to the provisions of section 7443A. (All section numbers refer to the Internal Revenue Code in effect during the taxable years in issue. All rule numbers refer to the Tax Court Rules of Practice and Procedure.)
This case comes before the Court on respondent's Motion to Dismiss for Failure to State A Claim Upon Which Relief Can Be Granted pursuant to Rule 40(b). Respondent...
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