Memorandum Findings of Fact and Opinion
WITHEY, Judge:
The Commissioner has determined deficiencies in the petitioner's income tax and additions to tax for the years indicated as follows:
Addition Addition to tax to tax Sec. 6651(a) Sec. 6653(a) Year Income tax I. R. C. 1954 I. R. C. 1954 1959 ......... $1,696...
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