Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined deficiencies of $1,120.80 and $808.19 in petitioner's Federal income tax for 1977 and 1978, respectively. After concessions, the remaining issues are (1) whether petitioner is entitled to a deduction greater than that allowed by respondent for legal expenses related to the hospitalization of petitioner's wife for mental illness and (2) whether petitioner is allowed a child care credit...
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.