Memorandum Findings of Fact and Opinion
HALL, Judge:
Respondent determined a $687.74 deficiency in petitioners' 1974 income tax.
Due to a concession by petitioners, the sole issue remaining is whether petitioners are entitled to deduct as a medical expense any of the amount paid to the Holy Family Home for the Aged in 1974 for services rendered to petitioner-husband's mother.
Findings of Fact
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