Memorandum Findings of Fact and Opinion
WILBUR, Judge:
The Commissioner determined the following deficiencies in petitioner's Federal income taxes:
Addition to Addition to tax under tax under Year Deficiency Sec. 6653(b) Sec. 6654 1973 .... $3,255.32 $1,627.66 $104.21 1974 .... 3,921.03 1,960.52 125.17 ...
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