Memorandum Findings of Fact and Opinion
MULRONEY, Judge:
Respondent determined deficiencies in petitioner's income tax and additions thereto for the following years and in the following amounts:
Additions to Tax, I. R. C. 1954 Sec. Sec. Years Deficiencies 6653(b) 6654(a) 1960 ...... $20,386.92 $10,193.46...
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