Respondent determined deficiencies in income tax and an addition to tax under section 294 (d) (2) of the Internal Revenue Code of 1939 against the petitioners, as follows:
Addition to tax, Year Docket No. 58106 Deficiency sec. 294 (d) (2) 1949 ------------------------------ $1,834.62 ---------------- 1950 ------------------------------ 12...
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