Memorandum Opinion
WHALEN, Judge:
The case is before us on respondent's Motion To Dismiss For Failure Properly To Prosecute pursuant to Rules 123(b) and 149(a).
By statutory notice, respondent determined the following deficiencies in and additions to the Federal income tax of petitioner and Mrs. Robin L. Krocker:
Sec. 6653(a) Sec. 6653(a)(1)<...
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