HALL, Judge:
Respondent determined deficiencies in petitioner's income tax of $493.07 for 1974 and $306.77 for 1975. The sole issue for decision is whether petitioner is entitled to deduct any of the costs of sending her son to military school as child care expenses.
FINDINGS OF FACT
Some of the facts have been stipulated and are found accordingly.
At the time of filing her petition, petitioner was a resident of Philadelphia, Pa.<...
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