HOYT, Judge:
The respondent determined a deficiency in the petitioners' income tax for the calendar year 1967 in the amount of $310.25. The case presents the issue of whether the petitioners are entitled to deduct as a medical expense under section 213 of the 1954 Code, the amount of $1,410.23 which they paid in 1967 to send the petitioner-wife's daughter to the Mills School in Fort Lauderdale, Fla.
FINDINGS OF FACT
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