Memorandum Opinion
NIMS, Judge:
Respondent determined the following deficiencies and additions to tax:
Additions to Tax Year Deficiency Sec. 6651(a) 1976 ................ $10,774 $ 1,451 1977 ................ $43,851 -- 1978 ................ $61,039 --
Unless otherwise indicated, all section references are to...
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