Memorandum Findings of Fact and Opinion
WILBUR, Judge:
Respondent determined the following deficiency and additions to tax for petitioner's 1980 taxable year:
Additions to tax under Sections Deficiency 6651(a) (1) 6653(a) 66541 $16,041.51.......... $4,010.38 $802.08 $1,024
In an amendment to his answer respondent requested that we redetermine an additional...
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