Greg Olson - Page 4

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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.               
               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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