Memorandum Findings of Fact and Opinion
CHIECHI, Judge:
By notice of deficiency mailed to petitioner on February 16, 1990, respondent determined the following deficiencies in, and additions to, petitioner's Federal income tax:
Deficiencies in Tax Year Deficiency 1983 .................. $16,437 1984 .................. 14,627 1985 .................. 13,360 1986 ..................
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