Memorandum Opinion
PIERCE, Judge:
This proceeding involves deficiencies in income tax and additions to tax, determined by the respondent, as follows:
Hisacres New Thought Center Calendar Addition to tax (1954 Code) Docket No. year Deficiency Sec. 6651(a) Sec. 6653(a) Sec. 6654 93619 1955 ........... $ 194.95 ...... ...
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