Memorandum Findings of Fact and Opinion
GOFFE, Judge:
The Commissioner determined deficiencies in petitioners' Federal income taxes for the taxable years 1973, 1974, and 1975, and additions to tax for civil fraud against petitioner Malcolm H. Branch under section 6653(b)
Taxable Sec. 6653(b) Year Deficiency Addition 1973.......... $ 3,473.97 $1,736.99 1974...
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