Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The Commissioner determined a deficiency in the petitioners' Federal income tax of $1,700.00 for 1975. The issues for decision are whether the petitioners are entitled to a deduction for the cost of transporting Mr. Paguio's two children by a former marriage from the Philippines to the United States and whether they can substantiate deductions they claimed for medical expenses, child care expenses,...
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