ATKINS, Judge:
The respondent determined deficiencies in income tax for the taxable years 1960 and 1961 in the respective amounts of $292.72 and $249.67.
The petitioners have conceded all issues except the issue of whether the respondent erred in disallowing as deductions for the taxable years 1960 and 1961 the respective amounts of $1,475.60 and $1,440.20, representing portions of amounts claimed as medical expenses on account of the mother of the...
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