Memorandum Findings of Fact and Opinion
GOFFE, Judge:
The Commissioner determined the following deficiencies in Federal income tax and additions to tax against petitioners:
Additions to Tax Taxable Sec. Sec. Year Tax 6651(a)1 6653(a) 1970 ...... $ 571.00 $143.00 $ 29.00 1971 ...... 2,229.00 557.25 111.45...
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