Memorandum Findings of Facts and Opinion
HAMBLEN, Judge:
Respondent determined a deficiency in petitioner's Federal income tax and additions to tax as follows:
Year Deficiency Additions to Tax 1986 $15,493 Sec. 6651(a)(1)1 $2,323.95 Sec. 6653(a)(1)(A) 774.65
Sec...
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