OPINION.
VAN FOSSAN, Judge:
Respondent determined a deficiency of $383.06 in income tax for the year 1944. The sole question is the allowability as a medical deduction of salary paid to practical nurses for care of petitioner's infant son, whose mother died in childbirth.
The case arises under the following facts:
Petitioner is an individual and resident of Westfield, New Jersey. He filed his income tax return for the calendar year...
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