Memorandum Findings of Fact and Opinion
ATKINS, Judge:
The respondent determined a deficiency in income tax for the taxable year 1968 in the amount of $446.13. The issues presented relate to the amount of deductions to which the petitioners are entitled on account of medical expenses, cost of uniforms, and taxes.
Findings of Fact
Some of the facts were stipulated and the stipulations are incorporated herein by reference.
The petitioners...
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