Memorandum Opinion
TANNENWALD, Judge:
Respondent determined the following deficiency in, and additions to, petitioner's Federal income tax for the taxable year 1982:
Additions to Tax Deficiency Sec. 66511 Sec. 6653(a)(1) Sec. 6653(a)(2) Sec. 6654 $12 638.00 ..................... $1...
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