Memorandum Opinion
RUWE, Judge:
Respondent determined deficiencies in petitioner's Federal income tax and additions to tax as follows:
Additions to Tax ------------------------------ Year Deficiency Sec. 6651(a)(1) Sec. 6662(a) 1989 ...... $5,891 $1,423 $1,178 1990 ...... 6,508 1,624 ...
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