Memorandum Findings of Fact and Opinion
WILES, Judge:
Respondent determined the following deficiencies
Addition to Tax Year Deficiency Under Sec. 6653(b)2 1964 ............. $13,722.45 $ 6,861.23 1965 ............. 56,433.65 28,216.82 1966 ............. 50,238.74 ...
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