Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined the following deficiencies in and additions to petitioner's Federal income taxes:
Sec. 6653(b)1 TYE Deficiency Penalty 12/31/63 ...... $3,121.90 $1,560.95 12/31/64 ...... 4,218.43 2,109.21 12/31/65 ...... 3,511.80 1,755.90 12/31/66 ...... ...
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