Memorandum Findings of Fact and Opinion
RUME, Judge:
In a notice of deficiency dated December 15, 1987, respondent determined deficiencies in and additions to tax to petitioner's Federal income taxes as follows:
Additions to Tax Years Deficiencies Sec. 6651(a)1 Sec. 6653(a)(1) Sec. 6653(a)...
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