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BOSHER v. COMMISSIONER

Docket No. 4089-70-SC.

30 T.C.M. 57 (1971)

T.C. Memo. 1971-10

Betty Clarice Bosher v. Commissioner.

United States Tax Court.

Filed January 18, 1971.

Attorney(s) appearing for the Case

Betty Clarice Bosher, pro se, Clifton, Tex. W. John Howard, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

GUSSIS, Commissioner:

Respondent determined a deficiency in petitioner's income tax for 1967 in the amount of $117.18. The issue is whether petitioner is entitled to a deduction for child care expenses within the meaning of section 214 of the Internal Revenue Code of 1954.1

Findings of Fact

Some of the facts were stipulated and they are so found.

Betty Clarice...

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