Memorandum Findings of Fact and Opinion
HARRON, Judge:
The respondent determined deficiencies in income tax for the taxable years 1959, 1960, and 1961, and additions to the tax for negligence under section 6653(a), 1954 Code, as follows:
Year Deficiencies Sec. 6653(a) 1959 .............. $1,278.45 $ 63.92 1960 .............. 6,426.78 321.34 1961 .............. 2,249.91 112.50
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