Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined a deficiency in and addition to tax in petitioners' 1975 Federal income tax in the amounts of $23,194 and $1,160, respectively.
The issues to be decided are (1) whether petitioners had unreported taxable income in the amount of $55,500, and (2) whether petitioners are liable for an addition to tax imposed under section 6653(a)
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