SERRI v. COMMISSIONER

Memorandum Findings of Fact and Opinion

HOYT, Judge:

In his notice of deficiency dated January 18, 1961, the respondent determined income tax deficiencies and additions to the tax against petitioners for the calendar years 1942 through 1956 as follows:

                             Sec.
                          293(b), 1939
  Year        Deficiency    Code or        Sec.
                          Sec. 6653(b),  294(d)(2)
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