KERN, Judge:
The respondent determined deficiencies in the petitioner's income tax liability in the amounts of $7,549.34 and $10,150.31 for the years ended December 31, 1951 and 1953, respectively. Further, respondent determined an addition to tax in the amount of $1,206.25 for the year 1953, under section 294(d)(1)(A) of the Internal Revenue Code of 1939, for failure to file a declaration of estimated tax on time.
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