Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in income tax and additions to tax of petitioner Joseph W. Clark for the calendar years and in the amounts as follow:
Additions to Tax, Income Tax I.R.C. 1954 1 Year Deficiency Sec. 6653(a) Sec. 6651(a) 1972 ... $1,169...
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