MEMORANDUM OPINION
LARO, Judge:
This case is before the Court fully stipulated. See Rule 122. Elgin E. Flagg petitioned the Court on August 11, 1995, to redetermine respondent's determination of the following deficiencies in his 1986, 1989, 1990, 1991, and 1992 Federal income taxes and additions thereto:
Additions to Tax ...
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