Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined the following deficiencies and additions to tax:
Additions to Tax, I.R.C. 1954 Sec. Sec. Year Deficiency 6651(a)(1) 6653(a) 1979 ........ $1,952 -0- $ 98 1980 ........ 2,098 $213 105 1981...
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