Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined deficiencies in petitioner's Federal income taxes for 1959, 1961, 1962, and 1963 and additions to tax under section 6653(a)
Addition to Tax Year Deficiency (Sec. 6653(a)) 1959 ........... $41,116.98 $2,055.84 1961 ........... 1,340...
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