Memorandum Opinion
DRENNEN, Judge:
Respondent determined deficiencies in petitioner's Federal income tax and additions to tax as follows:
Additions to Tax Year Deficiency 6651(a)1 6653(a) 6654 1979.. $6,780.63 $1,190.07 $339.03 -0- 1980.. 8,960.34 -0- 448.02 -0- 1981.. 9,341.00 2,136.18 467.05 ...
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