Memorandum Findings of Fact and Opinion
MULRONEY, Judge:
Respondent determined the following deficiencies in income tax and additions to tax:
Additions to tax Income Tax under § 6653(b), Year Deficiency I. R. C. 1954 1955 ......... $ 463.23 $ 231.62 1956 ......... 2,637.23 1,318.62 1957 ......... 997.95 498.98 1959 ......... ...
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