Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined deficiencies in petitioner's Federal income tax as follows:
Additions to Tax I.R.C. of 1954 Year Amount Sec. 6651(a) Sec. 6653(a) 1962 .... $ 760.90 $ 190.23 $ 38.05 1964 .... 2,775.74 863.92 172.78 1965 .... 6,886.01 1,721.50 344.30 1966 .... 6,340...
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