BABCOCK v. COMMISSIONER

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined deficiencies in petitioners' Federal income tax and additions to tax as follows:

  Petitioner                         Year    Deficiency    Additions to Tax1

  James S. Babcock ..............    1971    $1,100.33    $550.77 sec. 6653(b)
         ...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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