Memorandum Findings of Fact and Opinion
NIMS, Judge:
Respondent determined the following deficiency in and additions to petitioner's 1980 Federal income tax:
Additions to Tax Deficiency Sec. 6653(a)1 Sec. 6651(a)(1) $14,309.90 $715.00 $2,146.00
After concessions, the issues for decision are:
(1) whether petitioner is entitled to deduct $14...
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