IRWIN, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1972 in the amount of $181.59. In their petition petitioners contest only the disallowance of expenses incurred in connection with the adoption of their son. Other concessions have been made leaving as the only issue for our resolution: whether certain doctors' fees and hospital fees paid for medical services rendered to the natural mother of petitioners...
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