Memorandum Opinion
KÖRNER, Judge:
Respondent determined an income tax deficiency and additions to tax against petitioner as follows:
Additions to Tax, Sections Year Deficiency 6653(a)(1)1 6653(a)(2) 6651(a)(1) 6661 1/31/84 $12,750.36 $826.42 * $3,064.59 $3,187.59 * 50...
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