Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined deficiencies in the income tax of petitioner and additions thereto for the years 1955, 1956 and 1957 as follows:
Addition under Year Deficiency Section 66541 1955......... $568.86 $22.75 1956......... 949.29 19.98 1957......... 901.17 15.62
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