Memorandum Opinion
RAUM, Judge:
The Commissioner determined a deficiency in petitioners' 1964 income tax in the amount of $352.95 plus an addition to tax in the amount of $17.65 for negligence or intentional disregard of rules and regulations under section 6653(a), Internal Revenue Code of 1954. Petitioners are husband and wife. They resided in Rego Park, Queens, New York, at the time they filed their petition herein. They had filed their 1964 joint income...
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