Memorandum Findings of Fact and Opinion
WITHEY, Judge:
The respondent has determined deficiencies in the income tax of the petitioners and additions to tax for the indicated years as follows:
Additions to tax I.R.C. 1939 Year Deficiency Sec. 294 (d)(1)(A) Sec. 294 (d)(2) 1952 $9,617.54 $1,514.16 $1,009.44 1953 7,814.94 799.70 468.90...
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