Memorandum Findings of Fact and Opinion
ARUNDELL, Judge:
On December 15, 1958, respondent determined deficiencies in income tax and additions to tax as follows:
Calendar 50% Additions Year Deficiency to Tax 1953 ......... $2,161.00 $1,080.50 1954 ......... 2,304.58 1,152.29 1955 ......... 8,424.09 4,212.05 1956 ......... 6,563.42 3,281.71 1957 ......
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