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We are satisfied herein that there is no genuine issue as to
the amount of income petitioner received in 1997, 1998, and 2000
and that a decision may be rendered with regard thereto as a
matter of law.
The facts relating to petitioner’s wages, nonemployee
compensation, refund of State income taxes, and interest income
for 1997, 1998, and 2000, as determined by respondent in the
notices of deficiency, are established by virtue of petitioner’s
deemed admissions. Further, petitioner’s response to
respondent’s motion for summary judgment with regard to
petitioner’s income is vague and is inadequate to avoid summary
judgment with regard thereto.
With regard, however, to petitioner’s filing status and to
the number of exemptions to which petitioner is entitled, we are
not prepared to enter summary judgment. In his petition herein,
involving 1997, 1998, and 2000, petitioner claimed head-of-
household filing status and his own and three additional
exemptions. The evidence establishes that for 1996 petitioner
claimed head-of-household filing status and that for both 1996
and 1999 petitioner claimed four exemptions without any apparent
adjustment thereto by respondent.
In respondent’s proposed stipulation of facts, respondent
did not ask for any stipulation from petitioner as to
petitioner’s filing status nor as to the number of exemptions to
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