Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined the following deficiencies in petitioner's Federal income tax:
Year Deficiency 1963 ........... $ 75,297.04 1964 ........... 1,837.35 1965 ........... 226,925.69 1966 ........... 552,921.68 1967 ........... 644,722.01 1968 ........... 1,587,827.91 1969 ........... 514,598.33 1970 ........... 403,146...
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