Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent determined the following deficiencies in petitioner's income tax:
Fiscal Year Ending Section 531 March 31 Deficiency Surtax1 1954 ........... $13.318.89 $1,946.562 1955 ........... 11,011.50 4,434.73 1956 ........... 9,812.28 ...
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