Memorandum Opinion
QUEALY, Judge:
Respondent determined deficiencies in petitioners' Federal income tax and additions to tax as follows:
Evelyn Z. Yetman: Taxable Income Additions to Year Tax Tax § 6653(a)1 ----------------------------------------------------------- 1968 .......... $252.98 $12.65 1969 .......... 319.98 16.00 ...
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