Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined deficiencies in and additions to petitioners' Federal income tax as follows:
Sec. 6653(b)1 Year Deficiency Addition to Tax 1975 ............ $2,709.05 $1,354.53 1976 ............ 4,225.86 2,112.93 1977 ............ 2,757.77 1,378.89...
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