Memorandum Findings of Fact and Opinion
ARUNDELL, Judge:
Respondent has determined deficiencies in income taxes and additions to such taxes against petitioner for the calendar years 1955, 1956, and 1957 as follows:
Additions to Tax Sec.1 Year Deficiency 6653(b) Sec. 6654 1955 ........ $1,959.75 $ 979.88 $ 51.34...
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