Memorandum Findings of Fact and Opinion
ARUNDELL, Judge:
This case involves the redetermination of deficiencies in income tax and additions to the tax asserted against the petitioner as follows:
Income Sec. 6653(a), Tax Deficiencies I. R. C. 1954 Year Additions to Tax 1957....... $754.62 $37.73 1958....... 552.00 27.60 1959....
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