Memorandum Opinion
RAUM, Judge:
This case is before us on the Commissioner's motion for summary judgment and his motion for the award of damages. The Commissioner determined a deficiency in petitioner's 1982 Federal income tax in the amount of $6,613 plus additions to tax in the amounts of $338.81 and $330.65 under sections 6651(a)(1) and 6653(a)(1), I. R. C. 1954, respectively, together with a further addition of 50 percent of the interest due on the $6...
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