Memorandum Findings of Fact and Opinion
JACOBS, Judge:
In these consolidated cases, respondent determined deficiencies in, and additions to, petitioners' Federal income taxes as follows:
Petitioner Year Deficiency § 6653(b)2 § 6654 § 6653(a) § 6651(a) William J. 1972 $21,549.64 $10,774.82 ...
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