¶1Memorandum Opinion
¶2TIETJENS, Judge: The Commissioner determined a deficiency in income tax for the year 1954 in the amount of $260.52.
¶3The petitioners filed their income tax return for 1954 with the director of internal revenue for the Upper Manhattan District, New York. On the return they claimed the following itemized deductions:
| Contributions | $600.00 |
| Interest | 19.00 |
| Taxes | 238.00 |
| Medical and dental expenses | $692.32 |
| Miscellaneous | 435.00 |
¶4The only question for decision is one of fact, i.e. the amount of itemized deductions which the petitioners 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 petitioners had made the following deductible expenditures during the year 1954:
| Contributions | $170.00 |
| Interest | 19.00 |
| Taxes | 170.00 |
| Medical and dental expenses | 800.00 * |
| Miscellaneous | 60.00 |
¶6*104 Whether there 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.