Memorandum Opinion
PARR, Judge:
In his notice of deficiency respondent determined a deficiency and additions to tax for the taxable year 1985 as follows:
Additions to Tax, I.R.C. 1954 Deficiency § 6651(a)(1)1 § 6653(a)(1) § 6653(a)(2) § 6654 § 6661<...
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