Memorandum Opinion
WELLS, Judge:
This case is before the Court on respondent's Motion to Dismiss for Lack of Prosecution and on respondent's Motion for Summary Judgment.
Respondent determined the following deficiencies in, and additions to, petitioners' Federal income tax:
Additions to Tax I.R.C. Sections1 Year Deficiency 6651(a)(1) 6653...
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