Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined deficiencies in petitioners' Federal income tax and additions to tax pursuant to section 6653(b)
Addition to tax Year Deficiency Section 6653(b) 1967 ............ $ 2,268.10 $ 1,134.05 1968 ............ 15,898.78 7,949.39 1969 ............ 21,162...
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