Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined the following deficiencies and an addition to tax in petitioner's Federal income tax for:
Addition to Tax1 Year Deficiency Sec. 6653(a) 1978 ......... $ 194 ..... 1979 ......... 1950 $97.50
The issues for decision are (1) whether petitioner is...
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