Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined deficiencies in petitioners' Federal income taxes and additions to tax under section 6653(a)
Addition Year Deficiency to Tax 1965 ........ $127,091.32 $6,354.57 1966 ........ $ 38,046.77 $1,902.34
Concessions having been made by the parties, the following...
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