Memorandum Opinion
FAY, Judge:
Respondent determined deficiencies in petitioner's Federal income tax and additions to tax in the following amounts:
Addition to Tax Year Deficiency Sec. 6653(a)1 1974 ........ $ 30,309.37 $ 1,515.46 1975 ........ 55,073.23 2,753.66 1976 ........ 210,767.89...
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