Memorandum Findings of Fact and Opinion
SHIELDS, Judge:
For the calendar year 1980 respondent determined a deficiency of $48,552.88 in petitioner's income tax including $676.00 in self-employment tax under section 1401(a), an addition to tax of $4,855.29 under section 6651(a)(1)
After concessions, the issues for decision are (1) whether petitioner had unreported...
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