Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined deficiencies and additions to the tax in respect of petitioner's individual income tax liability as follows:
Additions to Tax Sec. Sec. Sec. TYE Deficiency 6651(a)1 6653(a) 6654 1971 ....... $7,308.21 $1,827.05 $365.41 $233.86 1972 ...
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