WHITAKER, Judge:
Respondent determined deficiencies in petitioners' Federal income tax and additions to tax in the following amounts:
Addition to tax Year Deficiency sec. 6653(a)1 1976 $364.97 $18.24 1977 2,650.37 132.51 1978 2,948.18 147.41 1979 2,988.00 149.40...
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