Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined a deficiency in income tax against petitioners for the taxable year 1957 in the amount of $210.96. The only issue for decision is whether the sum of $807.70 paid by petitioners to the Southern California Military Academy (hereafter referred to as the Academy) as tuition for their son is deductible under section 213 of the Internal Revenue Code of 1954 as a medical expense.
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