Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined the following deficiencies in petitioner's Federal income taxes and additions to tax:
Additions to Tax Sec. Sec. Sec. Year Deficiency 6651(a) 6653(a) 66541 ______________________________________________________ 1976 $4,200.03 $1,050.01 $210.00 $156...
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