Memorandum Opinion
FISHER, Judge:
Respondent determined deficiencies in income tax and additions to tax of the petitioners as follows:
Addition to the Tax Sec. 294(d) (2), Year Income Tax I. R. C. 1939 1953............ $1,981.18 ...... 1954............ 4,012.63 $217.57
The issues presented are ...
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