Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined the following deficiencies in petitioner's Federal income taxes:
Additions to tax Income Sec. Sec. Sec. Year tax 6651(a)1 6653(a) 6654 1962 ..... $5,872.35 $1,468.09 $293.62 $158.11 1963 ..... 4,507.41 1,126.85 225.37 ...
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