Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined a deficiency of $10,592.90 in petitioner's Federal income tax for 1975 and additions to tax for 1975 of $505.64 and $529.65 under sections 6651(a)
Due to concessions, the only issues remaining for decision are whether respondent correctly determined petitioner's taxable income for 1975 and whether petitioner is liable...
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