Memorandum Findings of Fact and Opinion
HOYT, Judge:
Respondent determined deficiencies in income tax and additions to tax for fraud under section 6653(b), Internal Revenue Code of 1954, as follows:
Additions to Tax Year Deficiency Section 6653(b) 1958............. $ 9,413.74 $4,706.87 1959............. 10,101.14 5,050.57 1960............. 10,561.46 5,280...
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