IRWIN, Judge:
Respondent determined deficiencies in petitioner's Federal income tax as follows:
Year Additions under Additions under ending Deficiency sec. 6651(a)1 sec. 6653(a) 12/31/66 --------- $1,243.00 $306.00 $195.00 12/31/67 --------- 2,310.56 553.00 202.00 12/31...
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