Memorandum Findings of Fact and Opinion
HARRON, Judge:
The Commissioner determined for the years 1957, 1958, and 1959, income tax deficiencies and additions to the taxes under section 6653(a), 1954 Code, in the following amounts:
Year Deficiencies Sec. 6653(a) 1957.................... $465.40 $23.27 1958.................... 461.51 23.08 1959....
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