Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined an income tax deficiency against petitioners for 1974 in the amount of $192.64.
The deficiency was based on respondent's disallowance of $877.81 of medical expenses deducted by petitioners on their return. At trial petitioners presented no evidence to substantiate the claimed medical expenses. Instead they requested to have their case tried before a jury.
Findings...
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