Memorandum Findings of Fact and Opinion
STERRETT, Judge:
Respondent determined deficiencies in petitioner's Federal income taxes as follows:
Additions to Tax Sec. Sec. Sec. Year Deficiency 6651(a) 6653(a) 6654 1970 ..... $ 762.14 $190.54 $38.11 $24.39 1971 ..... 1,420.85 355.21 71.04 45.47 1972 ..... 1,759.00 439.75 87.95...
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