Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined deficiencies in the Federal income tax of petitioner and additions to tax for the years 1955 and 1956 in the following amounts:
Addition to Tax Year Income Tax Sec. 6653(b)1 1955 ......... $10,459.58 $5,729.79 1956 ......... 7,442.83 3,721.42
Petitioner...
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