GODFREY v. COMMISSIONER

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

The respondent determined deficiencies in the petitioner's income tax and additions to tax for the years and in the amounts as follows:

                                      Additions to Tax
                                   Sec. 294
                                  (d)(1)(A)   Sec. 6653(b)
                                   I. R. C.     I. R. C.
  Year     ...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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