Memorandum Findings of Fact and Opinion
COLVIN, Judge.
Respondent determined deficiencies in petitioner's Federal income taxes for 1982, 1983, 1984, and 1985 in the amounts of $6,136, $8,216, $10,115, and $9,154, respectively, and additions to tax as follows:
Additions to Tax Sec. Sec. Year ...
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