Memorandum Findings of Fact and Opinion
QUEALY, Judge:
Respondent determined deficiencies in the petitioners' income taxes and additions to tax under section 6653(a)
Taxable Additions Dkt. Year to Tax No. Ended Deficiency Sec. 6653(a) 3503-68 Dec. 31, 1965 .. $22,310.54 $1,115.53 ...
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