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(a)
Additions to Amount of Tax under Year Deficiency Section 6653(a) 1967 ........ $ 4,357.63 $ 217.88 1968 ......... 22,646.73 1,132.34 1969...
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