Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined a deficiency in petitioners' income tax of $3,142.51 for the year ended December 31, 1967. Petitioners have conceded respondent's disallowance of $50 of their charitable contribution deduction, and the parties agree that petitioners' allowable medical expense deduction will have to be adjusted as a result of our decision on the other issues. The issues for decision are the following...
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