Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined deficiencies in the Federal income taxes of Doris Swofford and additions to tax under section 6653(a)
Addition to Tax Calendar Year Deficiency Sec. 6653(a) 1965 ........ $ 3,466.72 $ 173.34 1966 ........ 114,313.69 ...
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