Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined deficiencies in petitioner's income tax for the calendar years 1953, 1954 and 1955 as follows:
Year Deficiency 1953 ................ $ 901.82 1954 ................ 1,348.05 1955 ................ 1,420.44 _________ Total ............... $3,670.31
The issues for our determination...
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