Memorandum Findings of Fact and Opinion
BLACK, Judge:
The Commissioner has determined deficiencies in petitioner's income tax and additions thereto, as follows:
Additions to Tax Sec. Sec. Sec. Year Deficiency 293(b) 291(a) 294(d) 1948 ..... $1,243.37 $ 621.68 $ 310.84 $ 198.93 1949 ..... 1,965.77 982.89 491.44 350.28 1950...
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