Memorandum Opinion
RAUM, Judge:
The Commissioner determined a $96.83 deficiency in petitioner's 1971 income tax. At issue is the correctness of the disallowance of two deductions for medical expenses. The deduction for medical expenses is set forth in section 213 of the Code, and it extends to payments made on behalf of the taxpayer's "dependents" as that word is defined in section 152. The issue herein, more particularly, is whether the payments here in...
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