Memorandum Findings of Fact and Opinion
WRIGHT, Judge:
Respondent determined the following deficiencies in, and additions to, petitioner's Federal income tax:
Additions to Tax Year Deficiency Sec. 6653(a)1 Sec. 6653(a)(1) Sec. 6653(a)(2) 1980 .......... $30,835.00 $1,542.00 ...
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