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ROSS v. COMMISSIONER

Docket No. 7053-77.

37 T.C.M. 1369 (1978)

T.C. Memo. 1978-331

Allean Ross v. Commissioner.

United States Tax Court.

Filed August 22, 1978.

Attorney(s) appearing for the Case

Allean Ross, pro se, 4431 Falls Terrace, S.E., Washington, D.C. Frank J. Coyne, for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for the year 1973 in the amount of $437.92, plus an addition to tax under section 6653(a)1 of $21.90. We are asked to decide whether payments made to petitioner's mother in 1973 may be deducted as child care expenses, and if so whether they have been adequately substantiated.

Findings of Fact<...

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