Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The Commissioner determined the following deficiencies in the petitioner's Federal income taxes:
Addition to tax Sec. 6651(a), Year Deficiency I.R.C. 1954 1969 ........ $1,683.00 .... 1970 ........ 32.00 $8.00
We must decide whether, when Mrs. Connelly apparently acquired and disposed of certain...
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