Memorandum Findings of Fact and Opinion
PARR, Judge:
Respondent determined deficiencies in petitioner's Federal income tax and additions to tax due to fraud as follows:
Calendar Fraud Addition Year Deficiency Sec. 6653(b)1 1969 ............ $129,675.41 $ 65,575.49 1970 ............ 79,771.63 41,375.41 1971...
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