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BRYANT v. COMMISSIONER

Docket No. 9631-77.

72 T.C. 757 (1979)

HELEN C. BRYANT, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 3, 1979.

Attorney(s) appearing for the Case

Jimmylee Gray, for the petitioner.

William F. Hammack, for the respondent.

OPINION

CHABOT, Judge:

Respondent determined a deficiency of $318.09 in petitioner's Federal income tax for 1975. The only issue presented for our consideration is the constitutionality of section 214(e)(4),1 as then in effect,2 which operated to disallow a deduction for amounts paid as dependent care services expenses to petitioner's mother and petitioner...

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