EBY v. COMMISSIONER

Memorandum Findings of Fact and Opinion

HOYT, Judge:

The respondent determined deficiencies in petitioners' income taxes and additions to tax in the amounts and for the calendar years, as follows:

                   Income Tax  Addition to Tax
  Year             Deficiency   [Sec. 6653(b)]

  1954..........    $1,042.02     $  521.01
  1955..........       828.76        414.38
  1956..........       944.85        472.42
  1957............

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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