Memorandum Findings of Fact and Opinion
FISHER, Judge:
Respondent has determined deficiencies of income tax and additions to tax in the following amounts.
Income Sec. Sec. Year Tax 293(b) 294(d)* 1946......... $ 6,742.34 $3,371.17 $1,119.32 1947......... 10,478.90 5,239.45 1,737.39 1948......... 7,375.08 3,687.54 1,247.57...
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