Memorandum Findings of Fact and Opinion
PARKER, Judge:
This case is before the Court on respondent's Motion for Default Judgment. Respondent determined the following deficiencies and additions to tax in petitioner's Federal income tax:
Year Deficiency Sec. 6653(b) Addition 1976 ............... $ 1,425 $ 713 1977 ............... 14,182 7,091 1978 ............... ...
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