Memorandum Findings of Fact and Opinion
FISHER, Judge:
The respondent determined deficiencies in income tax of the petitioner as follows:
Fiscal Year Ended Amount March 31, 1957 ....... $ 9,678.09 March 31, 1958 ....... 11,491.14 March 31, 1959 ....... 11,615.94 March 31, 1960 ....... 11,363.87
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