Memorandum Findings of Fact and Opinion
NIMS, Judge:
Respondent determined deficiencies of $4,186 and $5,759 in petitioners' 1976 and 1977 Federal income taxes, respectively.
Following concessions, the matters for determination are (1) whether expenditures made in 1977 for operating and maintaining a swimming pool are deductible as medical expenses under section 213;
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