Memorandum Findings of Fact and Opinion
CLAPP, Judge:
Respondent determined a deficiency in and additions to petitioner's 1985 Federal income tax as follows:
Additions to Tax Year Deficiency Sec 6651(a)(1) Sec. 6653(a)(1) Sec. 6653(a)(2) Sec. 6661 1985 .................. $8,576 $2...
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