Memorandum Findings of Fact and Opinion
COHEN, Judge:
Respondent determined deficiencies of $1,043 and $2,258 in petitioners' Federal income tax for 1980 and 1981, respectively. In the First Amendment to Answer, respondent asserted an additional deficiency of $1,369 and an addition to tax under section 6653(a) of $121 for 1980 and additions to tax of $113 and 50 percent of the interest due on $2,258 under section 6653(a)(1) and (2) for 1981. Unless otherwise...
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