Memorandum Findings of Fact and Opinion
WILBUR, Judge:
The Commissioner determined the following income tax deficiencies and additions to tax against petitioner:
Additions Additions to Tax to Tax under Sec. under Sec. Year Deficiency 6654(a) 6653(b) 1963 $11,176.36 $312.94 $5,588.18 1964 11,431.05 320.08 5,715.52 1965...
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