Memorandum Findings of Fact and Opinion
Respondent determined a deficiency in petitioners' income tax for the year 1965 in the amount of $97.91.
The only issue is whether payments made by petitioners for nursery school, summer camp and related transportation costs for their two young children are deductible as expenses for medical care under section 213 of the 1954 Code.
Findings of Fact
Some of the facts are stipulated and are incorporated...
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