Memorandum Opinion
KÖRNER, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for 1989 in the amount of $9,061 and additions to tax under sections 6651(a)(1) and 6654 in the amounts of $1,001.75 and $232.81, respectively.
All statutory references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure, except as otherwise noted. At...
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