Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined deficiencies in petitioners' Federal income taxes as follows:
Sec. 6651(a)1 Sec. 6653(a) Addition Addition Year Deficiency to Tax to Tax 1964 .... $19,518.48 $4,911.16 $1,306.47 1965 .... 34,908.85 ...
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