Memorandum Findings of Fact and Opinion
ATKINS, Judge:
The respondent determined deficiencies in income tax and additions to tax for the taxable years 1957 through 1962, as follows:
Additions to Tax -------------------------------- Taxable Deficiency Sec. 6653(b) Sec. 6654 Year in Tax I. R. C. 1954 I. R. C. 1954 ---------------------------------------...
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