MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, Judge:
Respondent determined deficiencies and penalties in petitioners' Federal income taxes as follows:
Penalty Pursuant to Year Deficiency Section 6662(a) 1989 .......... $ 3,800 $ 760 1990 .......... 10,080 2,016
Unless otherwise indicated, all section references are to the Internal...
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