Memorandum Findings of Fact and Opinion
FAY, Judge:
The Commissioner determined a deficiency in petitioner's income tax for the year 1961 in the amount of $136.71. The issues for decision are: (1) Did petitioner furnish over one-half the support of his mother during the year 1961; (2) can petitioner deduct as medical expenses, the amount he paid during 1961 for medical services rendered to his mother; (3) can petitioner deduct as taxes, the amount of $229...
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