Memorandum Opinion
JACOBS, Judge:
Respondent determined a deficiency in petitioner's 1989 Federal income tax in the amount of $25,676 and additions to tax under section 6651 in the amount of $1,268 and under section 6662 in the amount of $5,135.
In the stipulation of facts filed at trial, respondent admits that petitioner timely filed his Federal income tax return for 1989, and thus concedes the section 6651 delinquency addition. After this and other...
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