The Commissioner determined a deficiency in petitioners' income tax in the amount of $133.84 for the year 1956. The sole issue is whether he properly disallowed medical expenses in the amount of $628.50 out of a total of $2,367 claimed on petitioners' return. Findings of fact and opinion were filed on June 29, 1960, but, on petitioners' motion for reconsideration, such findings of fact and opinion were withdrawn on July 15, 1960, for reconsideration.
FINDINGS OF...
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