Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined the following deficiencies in petitioner's income taxes and additions to tax:
Additions to Tax Taxable Section 6653(a) Year Deficiency I. R. C. 1954 1957 ........... $7,300.60 $365.03 1958 ........... 6,284.68 314.23 1959 ........... 1,108...
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