United States Tax Court.
Memorandum Findings of Fact and Opinion
WILES, Judge:
Respondent determined deficiencies in petitioner's Federal income taxes as follows:
Year Deficiency 1968 ................ $ 825.85 1969 ................ 858.60 1970 ................ 1,223.19
The issue is whether petitioner has substantiated certain interest, casualty loss and medical expense deductions claimed for 1968 through 1970.
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