Memorandum Findings of Fact and Opinion
OPPER, Judge:
Respondent determined deficiencies in petitioner's income tax as follows:
Year Amount 1952 .................. $ 2,126.52 1953 .................. 4,853.42 1954 .................. 10,074.85 1955 .................. 2,895.68 1956 .................. 393.17
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