Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1978 in the amount of $1,087. The issues for decision are as follows:
(1) Whether petitioners are entitled to a credit for child care expenses under section 44A;
(2) Whether the deductibility of certain rental expenses incurred by petitioners is limited by section...
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