Memorandum Findings of Fact and Opinion
COLVIN, Judge:
Respondent determined deficiencies in petitioners' Federal income taxes for the taxable years 1979, 1980, 1982, 1983, and 1985 as follows:
Additions to Tax Under Sections Year Deficiency 6653(a)1 6653(a)(1) 6653(a)(2) 6661...
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