Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined that the petitioners are liable for the following income tax deficiencies and additions to tax:
Addition to Tax Taxable Sec. 6653(a), Year Deficiency I. R. C. 1954 1961 ..... $4,252.95 $225.20 1962 ..... 2,946.58 147.33 1963 ..... 198.99 9...
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