WITHEY, Judge:
Deficiencies in the income tax of petitioners for the taxable years 1958 and 1959 have been determined by the Commissioner in the respective amounts of $737.85 and $1,064.95. The sole issue presented is whether amounts paid for the professional services of a psychoanalyst are deductible medical expense.
FINDINGS OF FACT
Facts which have been stipulated are found accordingly.
Petitioners' income tax returns for the taxable...
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