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wages by virtue of the provisions of section 1.83-3(e), Income
Tax Regs.7 Petitioner did not appear at the hearing.
Discussion
Rule 40 provides that a party may file a motion to dismiss
for failure to state a claim upon which relief can be granted.
We may grant such a motion when it appears beyond doubt that the
party's adversary can prove no set of facts in support of a claim
which would entitle him or her to relief. Conley v. Gibson, 355
U.S. 41, 45-46 (1957); Price v. Moody, 677 F.2d 676, 677 (8th
Cir. 1982).
Rule 34(b)(4) requires that a petition filed in this Court
contain clear and concise assignments of each and every error
which the taxpayer alleges to have been committed by the
Commissioner in the determination of the deficiency and the
additions to tax in dispute. Rule 34(b)(5) further requires that
the petition contain clear and concise lettered statements of the
facts on which the taxpayer bases the assignments of error. See
Jarvis v. Commissioner, 78 T.C. 646, 658 (1982). The failure of
a petition to conform with the requirements set forth in Rule 34
may be grounds for dismissal. Rules 34(a)(1), 123(b).
7 Sec. 1.83-3(e), Income Tax Regs., provides in
part as follows:
(e) Property. For purposes of section 83 and the
regulations thereunder, the term "property" includes
real and personal property other than either money or
an unfunded and unsecured promise to pay money or
property in the future. * * * [Emphasis added.]
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