BEVITORI v. COMMISSIONER

Memorandum Findings of Facts and Opinion

WHITAKER, Judge:

Respondent determined deficiencies in income taxes and additions to tax for the years and in the amounts as follows:

                                Additions to Tax
  Year             Deficiency    Sec. 6653(b)1

  1971 ..........  $1,238.69       $1,082.68
  1972 ..........   5,383.63        2,758.60
  1973 ..........   9,544.54        8,052.59
  1974...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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