Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined the following deficiencies in petitioner's Federal income taxes:
Addition to Tax Year Deficiency Sec. 6653(b), Sec. 6654, I. R. C. 1954 I. R. C. 1954 1968 .. $ 8,744.43 $ 4,372.22 $ 279.84 1969 .. 13,312.50 6,656.38 426.00 1970 .. 29...
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