Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined the following deficiencies in petitioners' Federal income taxes:
Year Deficiency 1969 ........... $11,192.30 1970 ........... 7,550.00 1971 ........... 6,139.00 1972 ........... 3,313.00
Respondent also determined additions to tax under section 6653(b)
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