Anthony N. and Marie M. Finazzo - Page 33

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         III.  Conclusion                                                             
              To reflect our disposition of the disputed issues, as well as           
         petitioners’ concession, see supra note 1,                                   


                                                 Decision will be entered             
                                            for respondent as to the                  
                                            additions to tax under sections           
                                            6653(a)(1) and 6661 as                    
                                            determined in the notice of               
                                            deficiency and as to the                  
                                            addition to tax under section             
                                            6653(a)(2) as claimed in the              
                                            amended answer.                           

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