Memorandum Opinion
SIMPSON, Judge:
The Commissioner determined deficiencies in and additions to the petitioner's Federal income taxes as follows:
Additions to Tax Sec. 6651(a)1 Sec. 6653(a) Sec. 6654 Year Deficiency I.R.C. 1954 I.R.C. 1954 I.R.C. 1954 ...
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