Memorandum Findings of Fact and Opinion
COHEN, Judge:
In a notice of deficiency dated December 16, 1981, respondent determined deficiencies in income tax and additions to tax as follows:
Additions to Tax, Deficiency in Income I.R.C. 19541 Year Tax Sec. 6653(b) Sec. 6654 1977 .... $ 584.00 $292.00 $20.83 1978 .... ...
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