Memorandum Findings of Fact and Opinion
FISHER, Judge:
Respondent determined deficiencies in petitioner's income tax as follows:
Sec. 293(b) Year Deficiency Additions to Tax 1941 ........ $ 522.82 $ 261.41 1942 ........ 2,192.69 1,096.35 1943 ........ 5,006.50* 2,503.25 1944 ........ 9,447.46 4,723.73 1945 ........ 7,094.78...
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