Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1977 in the amount of $5,150. The only issue for decision is whether petitioners are entitled to deduct as a medical expense in the year 1977 an amount of $20,000, or any portion thereof, because of purchase by them in that year of a residence which had an enclosed swimming pool on the premises.
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