SIMPSON, Judge:
The respondent determined a deficiency of $789.37 in the petitioner's 1965 Federal income tax. The issue for decision is whether the petitioner may deduct as a medical expense in 1965 the amount he paid in that year to discharge a loan arranged in 1964 to pay for the medical care of his dependent sister.
FINDINGS OF FACT
Some of the facts were stipulated, and those facts are so found.
The petitioner, William J. Granan...
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