Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined a deficiency in petitioner's income tax for 1973 in the amount of $7,194.45 and an addition to tax under section 6653(a), I.R.C. 1954,
Findings of Fact
Charles V. Cameron and Margie C. Cameron filed a timely joint Federal income tax return for the calendar year 1973 with the Internal Revenue Service. The...
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