Memorandum Opinion
TANNENWALD, Judge;
Respondent determined the following deficiencies in, and additions to, petitioners' Federal income taxes:
Additions To Tax Year Deficiency Sec. 66611 1985 ............ $33,367.07 $ 8,432.00 1986 ............ 61,817.45 15,454.00 1987 ............ 16,904.90 4,226.00 ...
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