OPINION
BLACK, Judge:
The Commissioner has determined deficiencies in petitioners' income tax and additions to tax under sections 6653(a) and 6651(a), I.R.C. 1954, for the years 1957, 1958, 1959, and 1960.
The adjustments to taxable income for 1957 included: "(a) Income from sale of partnership assets and interest $33,169.38." Other adjustments were also made but there is no need to mention them in detail here because they are not in issue...
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