Memorandum Opinion
TURNER, Judge:
The respondent determined a deficiency in income tax against the petitioner for the calendar year 1947 of $67.97.
The question presented is whether expenditures made by the petitioner for the care of her two infant children, during the time she was on duty in her nursing profession, are deductible as ordinary and necessary business expenses.
The facts have been stipulated, and are found as stipulated.
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