Memorandum Findings of Fact and Opinion
GOFFE, Judge:
The respondent determined deficiencies in the Federal income taxes and addition to tax of petitioners as follows:
Additions to Tax Year Deficiency in Tax Sec. 6651 (a) 1964 ............ $1,335.16 $10.39 1965 ............ 1,231.91 -0- 1966 ............ 1,199.14 -0-
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