Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined deficiencies in petitioners' income taxes and additions to tax under section 6653(a)
Year Tax Addition 1969 ......... $17,232.87 $861.64 1970 ......... 1,296.39 64.82
Some of the matters raised in the petition have been settled by stipulation. The remaining issue...
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