Clifford W. Miller - Page 2

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                  Clifford W. Miller, pro se.                                                          
                  William L. Blagg, for respondent.                                                    


                  CHIECHI, Judge:  This case is before the Court on respon-                            
            dent’s motion for judgment on the pleadings which was filed on                             
            June 12, 2000, and which, pursuant to Rule 120(b),1 the Court                              
            shall treat as respondent's motion for summary judgment under                              
            Rule 121 (respondent’s motion).  On July 10, 2000, petitioner                              
            filed a response to respondent’s motion, and on August 1, 2000,                            
            respondent filed a reply to petitioner’s response.  On September                           
            11, 2000, the Court held a hearing on respondent’s motion.  As                             
            directed by the Court, respondent filed a supplement to respon-                            
            dent’s motion on October 2, 2000, in which respondent provided                             
            additional information regarding that motion.  On October 24,                              
            2000, petitioner filed a response to respondent’s supplement.                              
                  In the various filings by the parties with respect to                                
            respondent’s motion, the parties do not dispute the following                              

                  1All Rule references are to the Tax Court Rules of Practice                          
            and Procedure.  All section references are to the Internal                                 
            Revenue Code (Code) in effect at the times indicated.                                      

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