OPINION.
LEMIRE, Judge:
This proceeding involves a deficiency in income taxes of petitioners for the year 1950 in the amount of $3,409.12.
The issue is whether in computing the deduction for medical expenses in a given taxable year a taxpayer may include a prepaid item for medical care to be incurred in a subsequent year.
All the facts have been stipulated and are so found. They may be summarized as follows:
Petitioners are...
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