Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined deficiencies in petitioner's Federal income tax and additions to tax under sections 6651(a) and 6653(a), I.R.C. 1954,
Additions to tax Year Deficiency sec. 6651(a) sec. 6653(a) 1971 ... $40,654.86 ....... $2,032.74 1972 ... 34,808.54 $8,702.14 1,740.43 <...
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