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 1972 ........... $ 342.28 $ 171.14 1973 ........... 2,163.96 1,081.98 1974 ........... 3,077.47 1,538.74 1975 ............
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