Memorandum Findings of Fact and Opinion
STERRETT, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for their calendar year 1974 in the amount of $268 as set forth in his statutory notice of deficiency dated April 16, 1976. Due to respondent's concession with respect to a medical expense deduction the sole issue presented for our determination is the deductibility of $1,600 expended by petitioners in 1974 for child care. Determinative...
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