Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent has determined deficiencies in petitioners' Federal income taxes and additions to tax as follows:
Sec. 6653(b), Sec. 6654, Year Deficiency I.R.C. 1954 I.R.C. 1954 1974 ... $1,348 $2,713 $173.66 1975 ... 1,089 2,866 249.41 1976 ... 1,043 3,940 267.99
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