Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined the following deficiencies in petitioner's Federal income tax and additions to tax under section 6653(b):
Addition Year Deficiency (sec. 6653(b)) 1961 ...... $ 24,430.61 $12,215.31 1962 ...... 42,709.64 21,354.82 1963 ...... 55,543.89 27,771.95 1964...
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