Memorandum Opinion
FAY, Judge:
Respondent determined deficiencies in petitioner's Federal income tax and additions to tax for the taxable years and in the amounts as follows:
Addition to Tax § 6653(b), Year Deficiency I. R. C. 1954 1960 .............. $ 386.61 $ 193.30 1961 .............. 7,101.24 3,550.62 1962 ...........
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