MEMORANDUM OPINION
JACOBS, Judge:
Respondent determined a $72,600.30 deficiency, a $17,565.58 addition to tax under section 6651(a)(1), and a $4,734.19 addition to tax under section 6654 with respect to petitioner's 1989 Federal income tax. Respondent now concedes that petitioner is not liable for the addition to tax under either section 6651(a) or 6654.
Following other concessions, the issues for decision are: (1) Whether interest received as part...
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