United States Tax Court.
Memorandum Findings of Fact and Opinion
HOYT, Judge:
Respondent determined a deficiency in petitioner's income tax for the taxable year 1967 in the amount of $193.36. The only issue presented for our decision is whether the amount paid by petitioner in 1967 as tuition for her son, Philip, at a private school is deductible as a medical expense under section 213, I. R. C. 1954.
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