HARRIS v. COMMISSIONER

Memorandum Opinion

SHIELDS, Judge:

This matter is before us at this time on respondent's motion for summary judgment under Rule 121 that there is a deficiency in income tax plus additions to tax due from petitioner for 1983 as follows:

              Additions to Tax Under Sections
Deficiency   6653(b)(1)1   6653(b)(2)    6661

  $7,133       $3,869          *        $1,783

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