Memorandum Opinion
PARR, Judge:
Respondent determined deficiencies in income tax and additions to tax as follows:
Additions to Tax Year Deficiency Sec. 6653(b)1 1976 .......... $ 31,117.00 $15,558.50 1977 .......... 61,349.38 30,674.69 1978 .......... 175,294.62 87,647.31
Respondent conceded at trial...
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