WILBUR, Judge:
Respondent determined deficiencies in petitioner's Federal income tax and additions to tax as follows:
Additions to tax ------------------------------ Year Deficiency Sec. 6651(a)1 Sec. 6653(a) 1971 $1,531.25 $229.88 $76.56 1972 1,948.86 286.34 97.44 1973 2,198.82...
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