Memorandum Findings of Fact and Opinion
Respondent has determined deficiencies and additions to taxes of the petitioners as follows:
Amount of Additions Petitioners Year Deficiency to Tax* B. H. Bickers and Lucille M. Bickers 1953 $15,740.83 $ 787.04 B. H. Bickers ...... 1954 46,097.20 2,304.86 * Imposed under section 293(a), Internal Revenue Code of...
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