Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The Commissioner determined the following deficiencies in, and additions to, the petitioners' Federal income taxes:
Addition Sec. 6653(b) Year Deficiency I.R.C. 19541 1968 .......... $43,602.76 $21,801.38 1969 .......... 13,238.25 6,619.13 1970 .......... ...
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