Memorandum Opinion
FISHER, Judge:
Respondent determined a deficiency in income tax against petitioner for the taxable year 1955 in the amount of $169.14.
The only issue presented revolves around the question of whether petitioner's deduction for medical expenses for the year 1955 is limited to $2,500 under the provisions of section 213(c), or whether he is entitled to deduct $4,072.52, the actual amount of his medical expenses for that year.
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