Memorandum Findings of Fact and Opinion
BRUCE, Judge:
Respondent determined deficiencies in income tax for the calendar years 1958 to 1961 as follows:
Year Deficiency 1958 .................... $568.34 1959 .................... 647.74 1960 .................... 635.72 1961 .................... 940.71
For these years Alfred A. Olbrycht...
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