Memorandum Findings of Fact and Opinion
PARKER, Judge:
Respondent determined deficiencies in, and additions to, petitioners' Federal income tax as follows:
Addition to Tax Year Deficiency Section 6653(b)* 1971 ................ $110,371 $ 55,186 1972 ................ 455,042 227,521 1973 ................ 575,864 296,896 ...
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