Memorandum Findings of Fact and Opinion
QUEALY, Judge:
This is a case for the redetermination of additions to the income tax of the petitioner, under section 6653(b),
Additions to the Tax Year Sec. 6653(b) 1960 ............... $4,490.20 1961 ............... 5,183.23 1962 ............... 1,455...
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