Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined deficiencies in petitioner's income taxes as follows:
Addition to Year Tax—Sec. Ended Deficiency Sec. 6653(a) Total 6/30/70 ...... $ 4,017 $ 201 $ 4,218 6/30/71 ...... 1,669 83 1,752 6/30/72 ...... 42,338 1,721 44,059 6/30/73 ........
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