Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined deficiencies in petitioners' income tax and additions to tax as follows:
Additions to Tax Sec. 6653(a), Year Income Tax I. R. C. 1954 1957 ....... $478.42 $23.92 1958 ....... 569.80 28.49 1959 ....... 449.86 22.49
The principal issues are (1)...
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