Memorandum Findings of Fact and Opinion
For the year 1951, the Commissioner determined a deficiency in income tax in the amount of $295.64, an addition to the tax under section 294(d)(1)(A), 1939 Code, in the amount of $48.09, and an addition under section 294(d)(2) in the amount of $28.86. For the year 1952, the Commissioner determined a deficiency in income tax in the amount of $729.22, an addition to the tax under section 294(d)(1)(A) in the amount of $60.03...
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