Memorandum Findings of Fact and Opinion
GOFFE, Judge:
The Commissioner determined a deficiency in and additions to petitioner's Federal income tax as follows:
Additions to Tax Year Deficiency 6653(b)1 6653(a)2 6651(a)(1) 1979 $9,195.43 $4,597.72 $459.77 $1,031.85
On October 12, 1982, this Court entered an order in this...
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