Memorandum Opinion
KÖRNER, Judge:
Respondent determined deficiencies in tax and additions to tax against petitioners as follows:
Deficiency in Additions to Year Ending Income Tax Under Sections December 31 Tax 6651(a)1 6653(a) John M. Tinsley—Docket No. 8755-81 1975 $ 3,946 $ 859 $197 1976 5,147 1,246...
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