Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined a deficiency in petitioners' income tax for the year 1957 of $63,679.33 and an addition to tax for such year in the amount of $31,839.66 under the provisions of section 6653(b) of the Internal Revenue Code.
Both parties have made certain concessions and consequently a decision under Rule 50 will be required. Petitioners have stipulated...
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