Memorandum Findings of Fact and Opinion
RAUM, Judge:
Petitioners Paul D. and Rhoda Fuchs, husband and wife, resided in Queens, New York, when they filed their petition herein, contesting the following income tax deficiencies determined against them by the Commissioner:
Addition to Tax Section 6653(a), Year Deficiency I. R. C. 1954 1966 ....... $3,762.71 $188.14 ...
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