NELL v. COMMISSIONER

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

By statutory notice dated April 13, 1977, respondent determined the following deficiencies in petitioners' Federal income taxes and the following additions to tax pursuant to section 6653(b):

                                 Addition to Tax
Taxable Year                      Pursuant to
Ended Dec. 31,    Deficiency     Section 6653(b)

   1969 ............ $ 1,380.20      $  690.10
...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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