Memorandum Findings of Fact and Opinion
GOFFE, Judge:
The Commissioner determined deficiencies in Federal income tax of petitioners and additions to tax as follows:
Taxable Deficiency Additions to Tax Year in Tax Sec. 6653(b)1 1962 ............. $1,972.40 $ 986.20 1963 ............. 2,472.31 1,236.16 1964 ............. 1,678.71 839.36 ...
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