Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
These consolidated proceedings involve deficiencies in income tax for the years and in the amounts as set forth below:
Year Deficiency 1954 .................. $ 481.98 1955 .................. 451.55 1956 .................. 2,046.57
By an amended answer, respondent seeks an increased deficiency for the taxable year 1955.
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