United States Tax Court July 31, 1967, Docket Nos. 2114-62, 2418-63, 2584-64 (Johnson v. Commissioner)

lead-opinion

Bruce, Judge:

Respondent determined deficiencies in income tax of the petitioners and additions to tax under section 6653(a), I.R.C. 1954, for negligence or intentional disregard of rules and regulations as follows:

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Certain adjustments contained in the notice of deficiency have been conceded by petitioners.