LINDSEY v. COMMISSIONER

Memorandum Findings of Fact and Opinion

WHALEN, Judge:

Respondent determined the following deficiency in, and additions to, petitioners' Federal income tax for 1983:

                                   Additions to Tax
                         Sec. 6653    Sec. 6653
Deficiency               (a)(1)(A)    (a)(1)(B)    Sec. 6661

$19,106 ..............    $955.30    $50% of the   $4,776.50
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