ARUNDELL, Judge:
Respondent determined deficiencies in income tax and additions to the tax under section 293 (b) of the Internal Revenue Code of 1939 for the taxable years ended December 31, 1944 and 1945, in amounts as follows:
Year Deficiency Addition 1944 --------------------------------- $13,352.29 $6,676.15 1945 --------------------------------- 19,086.90 9,543.45 <...
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