Memorandum Opinion
HILL, Judge:
This proceeding involves deficiencies in income tax for the taxable years 1941 and 1943 in the respective amounts of $178.99 and $990.66, and penalties for the year 1943 in the amount of $53.60. Of the penalties asserted $10.59 was for failure to pay the required installments of estimated tax declared. The remaining $43.01 was for substantially underestimating the estimated tax due.
[The Facts]
Petitioner...
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