United States Tax Court.
Memorandum Findings of Fact and Opinion
MULRONEY, Judge:
Respondent determined deficiencies in income tax and additions to the tax of petitioners for the years and in the amounts as follows:
Addition to
Tax § 6653(b),
Year Deficiency I. R. C. 1954
1960 ........... $5,109.33 $2,554.67
1961 ........... 2,217.66 1,108.83
...
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