Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined deficiencies in income tax and additions thereto against petitioners as follows:
Section 66531 Year Deficiency Addition to Tax 1969 ........... $1,410.92 $ 70.35 1970 ........... 3,376.97 168.85
Several concessions having been made by petitioners, the issues remaining...
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