Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined a deficiency in petitioners' income taxes for the year 1962 in the amount of $221.66. The sole issue is whether petitioners are entitled to deduct a portion of the cost of the construction of an attached garage as a medical expense.
Petitioners reside in a single family residence in a semi-rural area at Feura Bush, New York. They filed their joint individual income...
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