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some length petitioner’s argument that section 861 and
regulations promulgated thereunder excluded his income from the
definition of taxable income.
After the pleadings were closed, petitioner on August 30,
2004, filed a motion for summary judgment. Respondent then filed
an opposing motion for summary judgment on September 20, 2004,
and a response to petitioner’s motion on September 23, 2004. On
September 30, 2004, a supplement to respondent’s motion for
summary judgment was filed, setting forth the adjusted
computations for the 2000 deficiency and additions to tax
engendered by respondent’s concession as to a portion of the
income for that year. By order dated September 21, 2004,
petitioner was directed to file any response to respondent’s
motion on or before October 1, 2004. Petitioner filed a response
largely reiterating the position expressed in his own motion.
Discussion
Rule 121(a) allows a party to move “for a summary
adjudication in the moving party’s favor upon all or any part of
the legal issues in controversy.” Rule 121(b) directs that a
decision on such a motion shall be rendered “if the pleadings,
answers to interrogatories, depositions, admissions, and any
other acceptable materials, together with the affidavits, if any,
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