OPINION
FAY, Judge:
Respondent determined deficiencies in and additions to petitioner's Federal income tax as follows:
Sec. 6651(a)1 Sec. 6653(a) Sec. 6654(a) Year Deficiency addition to tax addition to tax addition to tax 1977 $7,102.00 $1,775.50 $355.10 $227.26 1979 6,969.12 ...
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