Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioners' Federal income taxes and additions thereto as follows:
Docket No. 8366-75 Estate of Richard M. Feuer, Deceased, Margaret Feuer, Executrix Taxable Additions to Tax Year Income Tax I. R. C. 19542 Ended Deficiency Sec. 6653(b) 1965 ........
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