REEVES, JR. v. COMMISSIONER

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined deficiencies in Federal income tax and additions to tax under section 6653(a)1 for negligence or intentional disregard of rules and regulations, for the calendar years and in the amounts as follows:

                               Addition to Tax
  Year            Deficiency     Sec. 6653(a)

  1968 ........... $2,938.13       $146.91
...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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