ATKINS, Judge:
The respondent determined a deficiency in income tax for the petitioners' taxable year 1960 in the amount of $1,716.04 and determined an addition to tax of $85.80 under section 6653(a) of the Internal Revenue Code of 1954. By an amendment to his answer the respondent has asserted an increased deficiency in income tax and a corresponding increased addition to tax under section 6653(a). The issues are: (1) Whether the petitioners, one of whom is...
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