Memorandum Findings of Fact and Opinion
WILES, Judge:
Respondent determined the following deficiencies in petitioner's income taxes:
Sec. 6651(a)1 Year Tax Addition to Tax 1965 ........... $ 5,209.31 $1,368.66 1966 ........... 12,348.95 5,674.84 1967 ........... 782.08 699.66 1968 ........... 268.60 ...
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