Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined a deficiency of $22,583.76 in petitioner's Federal income taxes for the 1969 calendar year. He has also determined an addition to petitioner's taxes of $1,129.18 under the provisions of section 6653(a), I.R.C. 1954.
(1) Whether petitioner is entitled...
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