Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The Commissioner determined a deficiency of $1,697.32 in and an addition of $84.87 to the Federal income tax of petitioners for 1970.
Certain concessions have been made so that the only issues remaining for decision involve figures used by the Commissioner in his computations reconstructing petitioners' income and the appropriateness of the addition to tax under section 6653(a).
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