Memorandum Findings of Fact and Opinion
Respondent determined a deficiency in petitioners' income tax for the year 1945 in the amount of $215.44. Only part of the deficiency is questioned. Petitioners having conceded certain adjustments made by respondent, the sole question presented is whether they are entitled to a deduction for expenses incurred for the day-care of their infant son while they were both employed.
Findings of Fact
During 1945...
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