Memorandum Opinion
DRENNEN, Judge:
Respondent determined a deficiency of $151.29 in petitioner's Federal income tax for the taxable year 1967. The only issue for decision is whether petitioner is entitled to deduct $900 of child care expenses under section 214, I. R. C. 1954.
All of the facts have been stipulated and are found accordingly.
Petitioner resided in Sacramento, Calif., at the time she filed her petition...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.