Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The Commissioner has determined deficiencies in, and additions to, the petitioner's Federal income taxes as follows:
Addition Under Year Deficiency Sec. 6653(b)1 1965 ............ $ 6,014.19 $ 3,007.10 1966 ............ 6,101.54 3,050.77 1967 ............ 32,885.48 16,442.74 1968...
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