Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent has determined deficiencies in petitioners' income tax as follows:
Additions to tax, sec. 6653(a), Year Deficiency I. R. C. 1954 1964 ......... $ 5,399.71 $269.99 1965 ......... 13,167.91 658.40 1966 ......... 5,717.72 285.89
Concessions having been made...
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