Memorandum Opinion
CLAPP, Judge:
Respondent determined deficiencies in and additions to petitioner's Federal income taxes as follows:
Additions to tax Year Deficiency sec. 6651(a)(1) sec. 6653(a) sec. 6653(a)(1) sec. 6653(a)(2) sec. 6654 1980 $1,349 $335 $67 ...
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