Memorandum Findings of Fact and Opinion
JACOBS, Judge:
Respondent determined the following deficiencies in, and additions to, petitioners' Federal income taxes:
Additions to Tax ----------------------------------------- Year Deficiency Sec. 6653(a)(1) Sec. 6661 Sec. 6662(a) 1988 $36,083 $1,832 $9,158 -- 1989...
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