Memorandum Opinion
NIMS, Chief Judge:
Respondent determined the following deficiencies in and additions to petitioner's Federal income taxes:
Addition to Tax Year Deficiency Sec. 6653(b) 1975 .......... $ 8,299 $ 4,150 1976 .......... 11,231 5,616 1977 .......... 34,332 17,166
(Unless otherwise indicated...
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