Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined deficiencies in petitioners' Federal income tax and additions to tax as follows:
Income Tax Addition to Tax Year Deficiency Sec. 6653(b)1 1972 .............. $11,209.26 $5,604.63 1973 .............. 13,650.59 6,825.30 1974 .............. 10...
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