HALPERN, Judge:
By order of dismissal and decision entered February 18, 1993, in docket No. 747-85, this Court ordered and decided that there are deficiencies in and additions to William S. Hagaman's (Hagaman or the taxpayer) Federal income taxes as follows:
Year Deficiency Addition to tax sec. 6653(b) 1975 $184,453 $92,226.50 1976 177,449 88,724.50 1977 ...
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