Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined deficiencies in petitioners' income taxes and additions to tax as follows:
Addition to tax under Year Deficiency sec. 6653(b), I.R.C. 19541 1967 .... $3,558.16 $2,579.78 1968 .... 6,187.48 3,475.22 1969 .... 9,707.97 ...
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