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BAGLEY v. COMMISSIONER

Docket No. 6188-72.

32 T.C.M. 993 (1973)

T.C. Memo. 1973-213

Howard A. Bagley and Sylvia G. Bagley v. Commissioner.

United States Tax Court.

Filed September 25, 1973.

Attorney(s) appearing for the Case

Howard A. Bagley, pro se, 1725 W. Marlette, Phoenix, Ariz. Wayne Smith, for the respondent.

Memorandum Opinion

HALL, Judge:

Respondent determined a $1,193.28 deficiency in petitioners' 1969 Federal income tax. The only issue for decision1 is whether the limitations of section 2142 in respect of deductions for child care expenses violate petitioner-wife's rights under the fifth amendment to the Constitution.

All the facts have been stipulated and are found accordingly.

Petitioners...

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