Memorandum Opinion
NIMS, Judge.
Respondent determined deficiencies in petitioner's Federal income tax and additions to tax as follows:
Addition to Tax Year Deficiency Section 6653(b)1 1967 ........... $50,546.24 $25,273.12 1968 ........... 46,413.48 23,206.74 1969 ........... 57,476.80 28,738.40
The...
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