Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined a deficiency of $194.40 in petitioners' income tax for the taxable year 1974.
The only issue for our decision is whether petitioners are entitled to a deduction for child care expenses incurred on behalf of their daughter. Resolution of this issue depends upon whether petitioner-husband was gainfully employed for purposes of section 214
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.