¶1Memorandum Opinion
¶2TIETJENS, Judge: The Commissioner determined a deficiency in income tax for the year 1953 in the amount of $140.07.
¶3The petitioner filed a joint income tax return with his wife for 1953 with the director of internal revenue for the Brooklyn district of New York. On the return the following itemized deductions were claimed:
| Contributions | $250.00 |
| City sales tax | 48.00 |
| Medical and dental expenses | 525.00 |
| Miscellaneous | 145.00 |
¶4The only question for decision is one of fact, i.e. the amount of itemized deductions which the petitioner may properly claim.
¶5At the conclusion of the trial of this case we found as a fact, from the petitioner's testimony and other evidence, that the petitioner had made the following deductible expenditures during the year 1953:
| Contributions | $120.00 |
| City sales tax | 48.00 |
| Medical and dental expenses | 315.00 * |
| Miscellaneous | 27.00 |
¶6*97 Whether these findings will result in a smaller deficiency than determined by the Commissioner will depend on a Rule 50 computation.
¶7Decision will be entered under Rule 50.