LUDWIG v. COMMISSIONER

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

Respondent, on June 22, 1977, issued a statutory notice in which he determined deficiencies in petitioner's income tax and additions to tax under section 6653(b) as follows:

   Calendar                          Section
    Year                Deficiency   6653(b)

    1974 .............   $663.21     $331.60
    1975 ............. ...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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