Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined deficiencies in petitioners' joint Federal income tax and additions to tax under section 6653(b)
Addition Year Deficiency to Tax 1973 ......... $ 63,812.85 $31,906.43 1974 ......... 129,737.52 64,868.76 1975 ......... 61,626.62 30...
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