ALDRICH, Circuit Judge.
This is a petition to review a decision of the Tax Court denying a taxpayer part of a claimed deduction for medical expenses paid in 1959 on account of a dependent. Taxpayer's mother, who had little or no income, was an invalid requiring confinement to a nursing home. Taxpayer and his two brothers executed multiple support agreements pursuant to section 152(c) of the 1954 Code by virtue of which taxpayer was permitted to claim her as a dependent...
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