Memorandum Findings of Fact and Opinion
WHITAKER, Judge:
For the calendar year 1980, respondent determined deficiencies in income tax and additions to tax as follows:
Additions to Tax Deficiency Sec. 6651(a)1 Sec. 6653(a) Sec. 6654(a) $5,454.85 $927.09 $272.74 $240.00
The issues before the Court are...
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