OPINION
IRWIN, Judge:
Respondent determined deficiencies in petitioners' income tax and additions to tax for the calendar years 1970 and 1971 as follows:
Addition to tax Year Deficiency Sec. 6651(a) Sec. 6653(a) 1970 --------------- $1,679.88 $83.99 $87.93 1971 --------------- 3,510.82 ...
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