Memorandum Findings of Fact and Opinion
WITHEY, Judge:
The respondent has determined deficiencies in the income taxes of petitioners and additions to tax under sections 291(a), 293(b), 294(d)(1)(A), and 294(d)(2) of the Internal Revenue Code of 1939 for the years and in the amounts as follows:
LOUIS P. REIBEN Additions...
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