Memorandum Findings of Fact and Opinion
PARKER, Judge:
Respondent determined deficiencies in petitioner's Federal income tax and additions to the tax under section 6653(b)
Tax Additions Years Deficiencies to the Tax2 1969 ......... $ 2,915.20 $ 7,949.20 1970 ......... 3,447.73 14,120.36 1971 ...........
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