Memorandum Findings of Fact and Opinion
HAMBLEN, Judge:
Respondent determined the following deficiencies in, and additions to, petitioners' Federal income taxes:
Year Deficiency Sec. 6653(b)1 1977 $8,465.00 $4,232.50 1978 7,632.00 3,816.00
Since petitioners conceded the deficiency, the only issue for decision is whether petitioners are...
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