MEMORANDUM OPINION
RAUM, Judge:
The Commissioner determined a deficiency in petitioners' 1982 Federal income tax in the amount of $7,686, and additions to tax and increased interest as follows:
Sec. 6653(a)(1)1 Sec. 6653(a)(2) Sec. 6661 Sec. 6621 $384.30 50% of the interest $768.60 120% of the due on $7,686 adjusted...
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