BOLLELLA v. COMMISSIONER

Memorandum Findings of Fact and Opinion

ATKINS, Judge:

The respondent determined deficiencies in income tax, and additions to the tax under section 6653(b) of the Internal Revenue Code of 1954, for the taxable years and in amounts as follows:

                                  Additions to
  Taxable                          Tax Under
   Year              Deficiency  Section 6653

  1956 ............  $ 4,409.24   $ 2,204.62
  1957 .........

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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