Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The Commissioner determined the following deficiency in and additions to the petitioner's Federal income tax for 1973:
Additions to Tax Sec. 6651(a)(1) Sec. 6653(a) Deficiency I. R. C. 19541 I. R. C. 1954 $4,121.40 $530.35 $301.53
The issues for decision are: (1) Whether...
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