Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined deficiencies in and additions to petitioner's Federal income tax as follows:
Additions to Tax Year Deficiency Sec. 6653(a) (1)1 Sec. 6653(a) (2) 1981 $6,907.00 $345.351 1982 574.00 29.00 ...
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