Memorandum Findings of Fact and Opinion
QUEALY, Judge:
Respondent determined deficiencies in petitioner's income tax and additions thereto under section 6653(b)
Additions to the Tax Year Deficiencies Sec. 6653(b) 1961 $16,797.70 $8,398.85 1962 $17,429.67 $8,714.84 1963 $14,007.46 $7,003.73...
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