Memorandum Findings of Fact and Opinion
ATKINS, Judge:
The respondent determined deficiencies in income tax and additions thereto as follows:
Addition to Tax I. R. C. 1954 Sec. Year Income Tax 6651(a) August 31, 1956 ..... $10,801.58 $2,700.40 August 31, 1957 ..... 4...
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