Memorandum Findings of Fact and Opinion
BRUCE, Judge:
Respondent determined deficiencies in the income tax of petitioners and additions to tax as follows:
Section Section 293(b) 293(a) Additions Additions Year Income Tax to Tax to Tax 1942...... $ 1,856.15 $ 928.08 ..... 1943...... 832.44 416.22 ...
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