Memorandum Opinion
WITHEY, Judge:
The Commissioner has determined deficiencies and additions to tax in the income tax of petitioner for the following taxable years in the respective amounts:
Addition to tax Sec. 6653(a), Year Deficiency I. R. C. 1954 1961 ........... $481.40 $24.07 1962 ........... 527.40 26.37 1963 ........... 542...
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