Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined income tax deficiencies and additions to tax against the petitioners, as follows:
Additions to tax Year Deficiency Sec. 6653(b)1 1956............. $20,183.73 $10,091.87 1957............. 6,622.89 3,311.45 1958............. 3,238.79 1,619.40...
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