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KAPLAN v. COMMISSIONER

Docket No. 3332-75.

36 T.C.M. 606 (1977)

T.C. Memo. 1977-141

Sylvia Chessen Kaplan v. Commissioner.

United States Tax Court.

Filed May 11, 1977.

Attorney(s) appearing for the Case

Samuel L. Kaplan, for the petitioner. David J. Duez, for the respondent.

Memorandum Opinion

FAY, Judge:

Respondent determined a deficiency of $826 in petitioner's Federal income tax for 1972. Due to concessions, the sole issue remaining for decision is whether petitioner is entitled under section 2141 to a deduction of $1,700 for child care expenses during 1972.

All of the facts have been stipulated and are so found.

Petitioner, Sylvia Chessen Kaplan, resided in Golden Valley, Minnesota...

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