The Commissioner determined a deficiency in income tax for the calendar year 1943 in the amount of $3,530.51 and an addition thereto under section 293 (a) for negligence in the amount of $176.53. The proceeding also requires consideration of the year 1942 because of the Current Tax Payment Act of 1943. The errors assigned are:
(1) The addition of $1,114.40 to the petitioner's income tax liability for 1943, as determined in the notice of deficiency;
(2) The...
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