Memorandum Findings of Fact and Opinion
WHITAKER, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for 1977 in the amount of $701. Due to concessions, the only remaining issues are (1) whether the sum of $2,945, which is the amount paid by petitioners for a tractor with a leaf sweeper and snow blower, exclusive of sales tax, was properly claimed by petitioners as a medical expense deduction under...
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