Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined deficiencies in petitioner's Federal income taxes and additions to taxes as follows:
Additions to Tax Year Deficiency Sec. 6653(b)1 1970 ............ $ 899.00 $ 449.50 1971 ............ 1,866.84 933.42 1972 ............ 2,862.26 1,431.13 1973 ......
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