Memorandum Opinion
PARR, Judge:
Respondent determined a $10,457 deficiency and a $1,956.80 addition to tax for failure to timely file under section 6651(a)(1) against petitioners for their joint individual Federal income taxes for taxable year ending December 31, 1984.
Unless otherwise indicated, all section references are to the Internal Revenue Code as amended and in effect for 1984. All Rule references are to the Tax Court Rules of Practice and...
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