GIFFORD v. COMMISSIONER

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioner's income tax and additions to tax under section 6653(b) and 6654, I.R.C. 1954,1 for the years and in the amounts as follows:

                                Additions to Tax,
                                  I. R. C. 1954
                                 Sec.        Sec.
Year             Deficiency     6653(b...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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