Memorandum Findings of Fact and Opinion
ARUNDELL, Judge:
Respondent determined a deficiency in income tax for the calendar year 1962, and an addition to the tax under section 6651 (a), I. R. C. 1954, in the amounts of $1,951.30 and $97.57, respectively.
Petitioners concede that if there is any deficiency due for 1962 they are liable for an addition to the tax under section 6651 (a) for failure to file their tax return on the date prescribed by law...
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