SCOTT, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1970 in the amount of $1,043.48.
The issues for decision are:
(1) Whether petitioners contributed more than half of the support of the mother of one of them during the calendar year 1970 so as to be entitled to a dependency exemption for her and a medical expense deduction for medical expenses they paid for her where the total support payments made...
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