Memorandum Findings of Fact and Opinion
WILBUR, Judge:
Respondent determined a deficiency of $2,028 in petitioners' Federal income taxes for the taxable year 1979. The issue remaining for decision concerns whether the costs of constructing a residential swimming pool were incurred primarily for medical purposes, and if so, the amount of those costs that were paid during the taxable year.
Findings of Fact
At the time petitioners filed their...
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