Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioner's Federal income tax and additions to tax for the taxable years and in the amounts as follows:
Tax Year Deficiencies Additions to Tax Ended in I. R. C. 1954 Dec. 31 Income Tax Section 6653(b) 1968 ..... $3,640.82 $1,820.41 1969 ..... 7,108.43 3,554.22 1970 ..... 935.28...
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