Memorandum Opinion
STERRETT, Judge:
Respondent, on September 21, 1978, issued a statutory notice in which he determined a deficiency in petitioner's Federal income taxes for the calendar years 1973 and 1974 in the respective amounts of $1,060.47 and $2,011.44, and additions to tax under section 6653(a), I.R.C. 1954, in the respective amounts of $53.02 and $100.57. After concessions the only remaining issue...
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