Memorandum Opinion
DAWSON, Judge:
Respondent determined a deficiency of $204 in petitioners' Federal income taxes for the year 1974. Because of concessions by the parties, the sole issue for our decision is whether disallowance of expenses incurred by petitioners to adopt their son Matthew is a violation of the due process clause of the Fifth Amendment to the Constitution of the United States since payments for analogous family medical expenses are deductible...
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