Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined deficiencies in and additions to the Federal income taxes of petitioners Joseph Krampf (hereinafter Joseph) and Rosalie L. Krampf (hereinafter Rosalie) for the calendar years 1965 through 1969 as follows:
Additions to Tax Year Deficiency Sec. 6653(a)1 Sec. 6653(b) 1965 ....... $ 7...
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