Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined the following deficiencies in petitioner's Federal income taxes and additions to tax:
Addition to Tax Year Deficiency Sec. 6653(b)1 1965 ......... $ 297.12 $ 735.05 1966 ......... 4,345.11 2,379.35 1967 ......... 2,390.25 1,272.44 1968 ...
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