OPINION
DAWSON, Judge:
Respondent determined the following deficiencies in petitioners' Federal income taxes:
Year Deficiency 1967 ----------- $19,219.16 1968 ----------- 22,425.54 1969 ----------- 24,134.00 1970 ----------- 29,945.00
Respondent also determined the following additions to tax under section 6653...
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