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BALDWIN v. COMMISSIONER

Docket No. 548-75.

36 T.C.M. 995 (1977)

T.C. Memo. 1977-242

Leon E. Baldwin and Sandra E. Baldwin v. Commissioner.

United States Tax Court.

Filed July 27, 1977.

Attorney(s) appearing for the Case

Leon E. Baldwin, pro se, 5088 Laurel Dr., Concord, Calif. Edward B. Simpson for the respondent.

Memorandum Opinion

IRWIN, Judge:

Respondent determined a deficiency of $331.47 in the income tax of petitioners for the taxable year 1973. The issue for our determination is whether the $1,504.70 expended by petitioners for the care of their two children outside their household is an allowable deduction under the Internal Revenue Code of 1954.1 Respondent concedes that petitioners are entitled to deductions in part for two months...

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