Memorandum Opinion
TANNENWALD, Judge:
Respondent determined deficiencies in, and additions to, petitioners' Federal income taxes as follows:
1987 Additions to Tax Sec. Deficiency Sec. 6653(a)(1)(A)1 6653(a)(1)(B) Sec. 6661 $95,632.93 $4,781.65 50% of the interest $23,908...
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