Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined the following deficiencies in petitioner's Federal income tax and additions to tax under section 6653(b):
Addition to Tax (Sec. 6653(b), Year Deficiency I. R. C. 1954) 1966 ............. $14,436.43 $ 7,218.22 1967 ...........
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