Memorandum Findings of Fact and Opinion
WILES, Judge:
The respondent determined deficiencies in petitioners' Federal income tax and additions to tax as follows:
Additions to Tax Sec. 6651(a), Year Deficiency I. R. C. 1954 1961 ........ $ 438.29 $145.52 1962 ........ 270.10 67.57 1963 ........ 1,007.18 251.80 1965 .........
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