United States Tax Court.
MEMORANDUM OPINION
CHIECHI, Judge:
This case is before the Court on respondent's motion for summary judgment (respondent's motion).
Background
The record establishes and/or the parties do not dispute the following.
Petitioner resided in Algona, Iowa, at the time he filed the petition in this case.
Petitioner did not file a Federal income tax (tax) return...
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