Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioners' income tax for the calendar years 1973 and 1974 in the amounts of $2,387.54 and $71.90, respectively, and an addition to tax under section 6653(a), I.R.C. 1954,
Some of the issues raised by the pleadings have been disposed of by agreement of the parties, leaving for our...
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