Memorandum Findings of Fact and Opinion
STERRETT, Judge:
Respondent determined a deficiency in, and under section 6651(a), I.R.C. 1954 and section 6653(a) additions to, petitioner's Federal income tax for the calendar year 1971 in the amounts of $3,064, $766 and $153.20, respectively. Respondent now concedes that petitioner is not liable for the additions to tax. The sole remaining issue is whether petitioner...
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