Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The Commissioner determined the following deficiencies in and additions to the petitioner's Federal income taxes:
Additions to Tax Sec. 6651(a)(1) Year Deficiency I.R.C. 19541 1976 ....... $1,250.00 $75.00 1977 ....... 1,108.00 77.00
The issues for decision...
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