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 negligence for the indicated years as follows:
Addition to Tax Sec. 6653 (a), Year Deficiency I. R. C. 1954 1955 ..... $109.93 $5.50 1956 ..... 132.28 6.61
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