Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined the following income tax deficiencies and additions to tax against the petitioners:
Andrew Jake Mladinich, Docket No. 3151-63 Addition to Tax Sec. 6653(b), Year Deficiency I. R. C. 1954 1955 .......... $4,420.99 $2,210.50 1956 .......... 2,513.45 1,256.73 ...
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