MEMORANDUM FINDINGS OF FACT AND OPINION
KORNER, Judge:
Respondent determined deficiencies and penalties with respect to petitioners' Federal income taxes for the years and in the amounts as follows:
Penalty Year Deficiency Sec. 6662(a) 1989 .................. $36,896 $7,379 1990 .................. 31,212 6,242
All statutory...
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