Memorandum Findings of Fact and Opinion
ARUNDELL, Judge:
Deficiencies in income taxes have been determined by respondent for the taxable years 1955, 1956, and 1957 in the amounts of $1,161.09, $1,135.90, and $1,328.45, respectively. Petitioner, by amendment to her petition, claims an overpayment of income taxes in the taxable years 1955, 1956, and 1957 in the respective amounts of $1,993.29, $2,018.82, and...
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