WITHEY, Judge:
The Commissioner has determined deficiencies in petitioner's income taxes and assessed additions to tax thereon in the amounts and for the taxable years shown below:
Taxable year ended Deficiency Addition to tax Sec. 6651(a) Sec. 6653(a 1958 ------------------------------ $8,372.69 $2,007.36 $421.47 1959 -----------...
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