PER CURIAM.
This case was decided in the Tax Court on stipulated facts and is presented here on briefs without oral argument. It involves the validity of a deficiency assessment of $1,266.88 and a five per cent negligence addition thereto (involving no intent to defraud), under 26 U. S.C. § 6653(a), imposed by respondent against petitioners for calendar 1965. The agreed facts are fully stated in the Memorandum Opinion of the Tax Court, designated
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