Memorandum Findings of Fact and Opinion
QUEALY, Judge:
This proceeding involves the redetermination of the following deficiencies and additions to tax in the income tax of petitioners for the taxable years 1966, 1967, and 1968:
Additions to Tax Year Deficiency Section 6653(a)1 1966 ....... $4,326.08 $216.30 1967 ....... 4,264.34 213.22 1968...
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