Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined deficiencies in petitioner's income tax and additions to tax as follows:
Additions to Tax Sec. 6653(a) Year Income Tax I. R. C. 1954 1957 ......... $273.72 $13.69 1958 ......... 459.00 22.95 1959 ......... 705.79 35.29...
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