Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The Commissioner determined a deficiency in income tax for the year 1949 in the amount of $173.38.
Several items entering into the determination of the deficiency are not in dispute. The only question for decision is whether the amount of $763.13 out of $790.82 claimed as a deduction for medical care was properly disallowed.
Findings of Fact
Petitioners are husband and wife...
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