Memorandum Findings of Fact and Opinion
JACOBS, Judge:
Respondent determined deficiencies in petitioners' Federal income tax and additions to tax as follows:
Additions to Tax Year Deficiency Sec. 6653(a)1 1978 ......... $3,768 $231 1979 ......... 4,885 260 1980 ......... 5,062 282
After concessions, the issues...
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