Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined a $2,084.03 deficiency in petitioner's income tax for 1962. Two related questions are before us for decision: the availability of a $600 exemption for petitioner's infant child and a deduction of $3,380 for medical expenses incurred in respect of that child. Facts stipulated by the parties are incorporated herein by reference.
During 1962 petitioner was married to Henry...
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