Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined deficiencies in, and additions to, petitioner's Federal income tax for the following years and in the following amounts:
Additions to Tax Under Sections Year Deficiency 6651(a)(1)1 6653(a) 6653(a)(1) 6653(a)(2) 6654 1980...
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