Memorandum Findings of Fact and Opinion
BRUCE, Judge:
Respondent determined a deficiency in the income tax of petitioner and an addition to tax as follows:
Year Deficiency Addition to Tax Sec. 293(a) 1952....... $65,030.47 $3,251.52
By amendment to his answer respondent claims an increased deficiency in the amount of $10,279.75 and an increased addition to tax under section 293(a) of the Internal Revenue...
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