LAND DYNAMICS v. COMMISSIONER

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

Respondent determined deficiencies in, and additions to, under section 6653(a), I.R.C. 1954, petitioner's corporate income taxes as follows:

                                  Addition to Tax
Tax Year Ended           Tax     under Sec. 6653(a)

February 28, 1969 .   $ 23,531         $1,177
February 28, 1970 .     52,222          2,611
February 28, 1971 .     39,047          1,952
March...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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