Memorandum Findings of Fact and Opinion
EKMAN, Judge:
Respondent determined deficiencies in petitioners' Federal income taxes for the calendar years 1969 through 1974 and additions to tax under section 6653(b) for 1969 through 1974 as follows:
Additions to Tax Year Deficiency Section 6653(b) 1969 ................ $ 12.58 $ 4,213.29 1970 ................ 320...
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