Memorandum Findings of Fact and Opinion
SWIFT, Judge:
In a statutory notice of deficiency dated September 17, 1984, respondent determined a deficiency in petitioner's Federal income tax liabilities for 1973, 1974, and 1975, as follows:
Year Deficiencies 1973.......................... $12,940 1974.......................... 3,674 1975.......................... 3,033
Additions...
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