Memorandum Findings of Fact and Opinion
WILBUR, Judge:
Respondent, in his notice of deficiency issued to petitioner on April 14, 1978, determined a deficiency in petitioner's 1974 Federal income tax of $1,059 and additions to tax under section 6653(b)
On November 22, 1978, an order was issued dismissing this case for lack of prosecution insofar as it related to the underlying deficiency but directing that...
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