Memorandum Findings of Fact and Opinion
PARR, Judge:
Respondent determined deficiencies in and additions to income taxes as follows:
Additions to Tax Year Deficiency Sec. 6653(b):2 1975 .................. $ 37,526.52 $18,763.26 1976 .................. 85,563.43 42,781.71 1977 .................. 116,039.00 ...
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