The Commissioner determined deficiencies in income tax for the years 1945-1953, inclusive, in the amounts set forth below. He determined, also, that for the year 1945 there are deficiencies in declared value excess-profits tax and excess profits tax in the respective amounts of $2,212.54 and $200.96, respectively, and that for 1952 an addition to tax is due under section 291 (a), 1939 Code, in the amount of $3,522.53. The deficiencies in income tax are as follows:
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