Memorandum Findings of Fact and Opinion
NIMS, Chief Judge:
Respondent determined deficiencies in and additions to petitioners' Federal income taxes as follows:
Docket Additions to Tax Petitioner No. Year Deficiency Sec. 6653(a) Sec. 6653(a)(1) Sec. 6653(a)(2) Jane Melton 35749-85...
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