HARRON, Judge:
The Commissioner determined a deficiency in income tax for the taxable year 1961 in the amount of $650.91.
Petitioners' son attended a boarding school, a military academy, to which petitioners paid $1,824 during 1961 for his tuition, room and board, and other school expenses. The school did not provide any special medical care or treatment for petitioners' son. The only issue is whether the $1,824 is deductible as a medical expense under...
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