Memorandum Findings of Fact and Opinion
HALL, Judge:
Respondent determined the following deficiencies in petitioner's income tax and additions to tax for 1971, 1972 and 1973:
Sec. 6653(a)1 Year Deficiency Addition to Tax 1971 ............. $1,827.39 $ 91.37 1972 ............. 1,552.54 77.63 1973 ............. 2,963.70 ...
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