Memorandum Findings of Fact and Opinion
BRUCE, Judge:
Respondent determined deficiencies in income tax and additions to tax with respect to petitioner as follows:
Taxable Addition to Tax Year Sec. 291(a), Ended 11-30 Deficiency I. R. C. 1939 1948.......... $1,109.27 $ 55.46 1949.......... 1,551.48 77.57 1950.......... 372.63 175.10...
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