Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined deficiencies in petitioner's Federal income taxes as follows:
Sec. Sec. Sec. 6651(a)1 6653(a) 6654 Income tax additions additions additions Year deficiency to tax to tax to tax 1973 ... $ 731.00 $183.00 $37.00 ...
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