Memorandum Findings of Fact and Opinion
MULRONEY, Judge:
The respondent determined deficiencies in income tax and additions to tax in Docket No. 766-63 (1953-1955) and Docket No. 92271 (1956-1958) as follows:
------------------------------------------------------------------------------ Sec. 293(b), 1939 Code or Sec. 294(d)(2) Year Income...
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