Memorandum Findings of Fact and Opinion
COHEN, Judge:
Respondent determined deficiencies of $13,949 and $6,275 in petitioners' Federal income taxes for 1984 and 1985, respectively. Respondent also determined additions to tax under sections 6653(a)(1) and (2), and 6661. After concessions, the issues for decision are whether petitioners had unreported income from their video store business and whether they are liable for the additions to tax determined by...
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