Memorandum Findings of Fact and Opinion
NIMS, Judge:
In this consolidated case respondent determined the following deficiencies in petitioners' Federal income taxes, additions to tax, and penalties:
Petitioner Amir A. Tahamtan Taxable Addition to Tax Penalty Year Deficiency Sec. 6661 Sec. 6662 1986 $ 9,698 $ 2,425 $ - 1987 ...
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