Memorandum Findings of Fact and Opinion
OPPER, Judge:
Respondent determined a deficiency in petitioner's income tax for 1955 of $1,445.35. By amended answer respondent claimed additional deficiencies in income tax of $198.93, arising from a mathematical error, and additions to tax under section 6651(a), I. R. C. 1954, and section 6654, I. R. C. 1954, in the respective amounts of $411.07 and $46, respectively. Petitioner did not reply to this answer. Upon...
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