Gerber, Judge: By statutory notice of deficiency, respondent determined deficiencies in petitioners’ Federal income taxes and additions to tax as follows: Additions to tax Year Deficiency Sec. 6651 Sec. 6653(a) Sec. 6653(a)(1) Sec. 6654 1979 -0- $2,030.00 $406.00 - - - $336<…
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