OPINION
TIETJENS, Judge:
The Commissioner determined a deficiency in petitioner's Federal income tax for taxable year 1968 in the amount of $328.80. The issue before us is whether petitioner is entitled to a deduction under section 214 for expenses paid for the care of his mother.
All of the facts are stipulated and are so found.
Petitioner Charles E. Moritz, resided in Denver, Colo., at the time of the filing of the petition herein...
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