Memorandum Findings of Fact and Opinion
In these consolidated cases, the Commissioner determined deficiencies in income tax and additions to tax as follows:
Docket No. 83595, Edward C. Victorson and Anne Victorson Year Deficiency 1954 ............ $ 4,461.64 1955 ............ 23,758.54 1956 ............ 15,170.97 Docket No. 83596, Graham, Ross & Co., Inc. ...
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