OPINION
DAWSON, Judge:
Respondent determined a deficiency in income tax against the petitioners for the taxable year 1963 in the amount of $726.88. Petitioners claim an overpayment, which apparently has not been refunded, for the same year in the amount of $755.39.
The only issue for decision is whether the petitioners are entitled deduct as a medical expense under section 213, I.R.C. 1954, a loss of $6,546.78 sustained on the sale of their...
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