Memorandum Findings of Fact and Opinion
TRAIN, Judge:
Respondent determined deficiencies in income tax and an addition to tax under section 6653(a) of the 1954 Code
Year Petitioner Deficiency Addition 1955 L. D. Lansdale, Jr. ... $35,406.64 $1,770.33 1956 L. D. Lansdale, Jr. ... 9,030.08 -0- 1957 L. D. Lansdale, Jr. ... 9,627...
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