Memorandum Opinion
VAN FOSSAN, Judge:
The respondent determined deficiencies in petitioner's income tax and additions to tax as follows:
Additions to Tax Sec. 6653(a), Year Deficiency I. R. C. 1954 1954........ $1,057.98 $52.90 1955........ 1,160.19 58.01 1956........ 1,520.07 76.00
The petition was filed...
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