SCOTT, Judge:
Respondent determined deficiencies in petitioner's income taxes for the calendar years 1964 and 1965 in the amounts of $199.43 and $1,678.61, respectively and additions to tax under section 6653(a), I.R.C. 1954,
Some of the issues raised by the pleadings have been disposed of by agreement of the parties leaving for our decision the following:
(1) Whether...
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