Memorandum Findings of Fact and Opinion
SWIFT, Judge:
Respondent determined deficiencies and additions to tax in petitioner's Federal income tax liability for the years 1979 through 1984, as follows:
Additions to Tax, I.R.C. Secs.1 Year Deficiencies 6653(b) 6653(b)(1) 6653(b)(2) 1979 ................ ...
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