Memorandum Opinion
ATKINS, Judge:
The respondent determined an income tax deficiency in the amount of $107.90 for the taxable year 1963.
The issue is whether the petitioner is entitled to a deduction for the taxable year 1963 for child-care expenses under section 214 of the Internal Revenue Code of 1954.
All of the facts have been stipulated and the stipulations are incorporated herein by this reference.
The petitioner's legal residence...
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