Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined a deficiency in and an addition to petitioners' Federal income tax as follows:
Sec. 6653(b)1 Year Deficiency Addition to Tax 1978 ............. $7,857 $3,929
After concessions, the only issue is whether petitioners are liable for the addition to tax for fraud under...
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