Memorandum Findings of Fact and Opinion
SCOTT, Judge.
Respondent determined a deficiency in petitioners' income tax for the calendar year 1984 in the amount of $46,902 and additions to tax under sections 6653(a)(1) and (2) and 6661 in the respective amounts of $2,345, 50 percent of the amount of interest due on $46,902, and $11,726.
Some of the issues raised by the pleadings have been disposed of by agreement of the...
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