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WALSH v. COMMISSIONER

Docket No. 9991-78.

39 T.C.M. 539 (1979)

T.C. Memo. 1979-471

Daniel Walsh and Lorrelle K. Walsh v. Commissioner.

United States Tax Court.

Filed November 28, 1979.

Attorney(s) appearing for the Case

Daniel Walsh, pro se. Michele L. Waldinger, for the respondent.

Memorandum Opinion

TIETJENS, Judge:

Respondent determined a deficiency of $318.54 in petitioners' Federal income tax for 1975. The only issue for our determination is whether petitioners are entitled to deduct, under the income limitations of section 214,1 any household and dependent care expenses for 1975.

This case was fully stipulated pursuant to Rule 122, Tax Court Rules...

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