Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1966 in the amount of $403.91.
The only issue for decision is whether petitioners are entitled to a deduction for a dependency exemption and medical expenses paid for the father of Virgil C. Beck.
Findings of Fact
Some of the facts have been stipulated and are found accordingly.
Petitioners...
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