Memorandum Findings of Fact and Opinion
PARKER, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1987 in the amount of $43,164.07. Respondent also determined additions to tax under section 6653(a)(1)(A) in the amount of $2,158, under section 6653(a)(1)(B) in the amount of 50 percent of the interest due on $43,164.07, and under section 6661(a) in the amount of $10,791.
All section references are to...
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