DAWSON, Judge:
Respondent determined a deficiency in petitioners' income tax for the year 1964 in the amount of $195.91.
The only issue for decision is whether tuition paid by petitioners in 1964 for the education of their blind son at the Morgan Park Academy is deductible as an expense for medical care under section 213.
FINDINGS OF FACT
Some of the facts are stipulated and are found accordingly.
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