SCOTT, Judge:
Respondent determined additions to petitioners' income taxes for the years and in the amounts as follows:
Additions to tax Year Sec. 6651(a)(1)1 Sec. 6653(a)(1) Sec. 6653(a)(2) 1981 $8,329.33 $3,506.88 * 1982 5,261.97 2,484...
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