Memorandum Opinion
FAY, Judge:
Respondent determined deficiencies in and additions to petitioner's income tax as follows:
Additions to Tax ------------------------ Year Deficiency Sec. 6653(b) Sec. 6654 1977 $48,110 $24,055 -- 1978 5,901 2,950 $188 1979 854 427 34 1980 5,730 ...
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