Memorandum Findings of Fact and Opinion
NIMS, Judge:
Respondent determined deficiencies in and additions to petitioners' Federal income tax as follows:
Additions to Tax Year Deficiency Sec. 6653(b)1 1974 ...... $13,908.79 $6,954.40 1975 ...... 15,903.09 7,951.55
On March 5, 1981, petitioners filed with the Court a copy of the notice...
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