Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined the following deficiencies and additions to tax for petitioner's taxable years 1967-1973:
Additions to tax, sec. sec. Year Deficiency 6651(a)1 6653(a) 1937 ...... $7,169.71 $1,792.42 $358.48 1968 ...... 479.85 119.96 23.99 1969 ......
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