Memorandum Opinion
PARKER, Judge:
Respondent determined deficiencies in petitioner's Federal income taxes and an addition to tax as follows:
Year Deficiency Sec. 6651(a)(1)1 1972 ...... $ 7,878.39 -0- 1973 ...... 9,350.08 $874.37 1974 ...... 9,779.86 -0- 1975 ...... 10,113.83 -0- 1976 ...... 10,408.80 -0-
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