Memorandum Opinion
FEATHERSTON, Judge:
Respondent has filed a Motion for Judgment in this case in which he determined the following deficiencies in petitioner's Federal income tax and additions to tax under section 6653(b):1
Addition to Tax Year Deficiency (Sec. 6653(b)) 1969 ...... $ 70,599.08 $ 35,299.54 1970 ...... 147,109.02 73,554.51 1971 ....
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