Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
In these consolidated cases respondent determined deficiencies and additions to tax as follows:
Addition to tax Year Deficiency under sec. 6651(a)1 1971 ........ $10,675.57 ........ 1973 ........ 10,726.83 $1,403.24
The questions presented for our resolution are:
(1) Whether petitioners...
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