PER CURIAM.
Although the taxpayer filed declarations of estimated tax in previous years and her income far exceeded the statutory amount requiring a declaration to be filed for 1950, she failed to file any declaration for that year. Section 294 (d) (1) (A) of the Internal Revenue Code of 1939, 26 U.S.C.1952 ed. § 294 (d) (1) (A), 26 U.S.C.A. § 294(d) (1) (A), provides for an addition to the tax in such case "unless such failure is shown to the satisfaction...
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