Memorandum Findings of Fact and Opinion
TANNENWALD, Chief Judge:
Respondent determined deficiencies in petitioner's Federal income taxes and additions to tax pursuant to section 6653(b)
Addition Year Deficiency to Tax 1964 ........... $27,396.83 $13,698.42 1965 ........... 53,611.911a 28,805.96 1966...
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