Memorandum Opinion
DRENNEN, Judge:
Respondent determined deficiences in and additions to petitioner's Federal income tax as follows:
Additions to Tax1 Year Deficiency Sec. 6651(a) Sec. 6653(a) 1979 ..... $1,139 $119 $57 1980 ..... 1,117 109 56
This case is before us on respondent's motion for summary judgment...
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