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and the Commissioner may challenge in a succeeding year what was
overlooked in previous years. See, e.g., Rose v. Commissioner,
55 T.C. 28, 31-32 (1970); Blodgett v. Commissioner, T.C. Memo.
2003-212, affd. 394 F.3d 1030 (8th Cir. 2005). Because material
facts remain in dispute, we conclude that the issue of whether
petitioner was engaged in a trade or business is inappropriate
for summary judgment. See Dahlstrom v. Commissioner, 85 T.C.
at 821.
To reflect the foregoing,
An appropriate order will
be issued.
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Last modified: November 10, 2007