Memorandum Finding of Facts and Opinion
WHITAKER, Judge:
Respondent determined deficiencies in petitioner's Federal income tax and additions to tax as follows:
Additions to Tax Year Deficiency 6651(a)(1)1 6653(a) 6654 1973 $ 1,072 $ 268 $ 53 $ 34 1974 6,066 1,516 ...
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