Memorandum Findings of Fact and Opinion
ATKINS, Judge:
The respondent determined an income tax deficiency in the amount of $155.84 for the taxable year 1964. The principal issue is whether the petitioners are entitled to a dependency exemption deduction for the mother of the petitioner Pauline Linthicum under section 151 of the Internal Revenue Code of 1954. The deductibility, under section 213 of the Code, of medical expenses incurred by the petitioners...
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