Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined deficiencies in and additions to petitioner's Federal income tax as follows
Additions to Tax Year Deficiency Sec. 6653(b) Sec. 6654 1977.......... $ 7,034.73 $3,517.37 $225.04 1978.......... 9,908.61 4,954.31 316.40 1979.......... 10,230.28 5,115...
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