Chabot, Judge: Respondent determined deficiencies in Federal individual income tax and an addition to tax under section 6653(a) 1 (negligence) against petitioners as follows: Addition to tax sec. 6653(a) Docket No. Year Deficiency $57.47 7601-77 1975 $1,149.47 0 11510-77 1976 1,275.92 <…
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