Memorandum Findings of Fact and Opinion
WITHEY, Judge:
The respondent determined deficiencies in the petitioner's income tax for the years and in the amounts as follows:
Fiscal year ended January 31 Deficiency 1953 ............ $ 6,520.16 1954 ............ 21,049.89 1955 ............ 6,100.92
The sole issue presented for our determination is the correctness of the respondent's action...
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