Memorandum Findings of Fact and Opinion
COLVIN, Judge:
Respondent determined deficiencies and additions to tax in petitioner's Federal income tax as follows:
Docket No. Year Ending Deficiency 15863-90 ......................... Nov. 30, 1968 $ 39,130 15863-90 ......................... Nov. 30, 1971 705,986 15863-90 ......................... Dec. 31, 1972 702,993 15863-90...
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