Memorandum Findings of Fact and Opinion
COHEN, Judge:
Respondent determined a deficiency of $750 in petitioners' income tax for the year 1978. The deficiency resulted from disallowance of certain Schedule A deductions and disallowance of a child care credit claimed by petitioners.
Some of the facts have been stipulated, and the stipulation and exhibits thereto are incorporated herein by this reference. At the time they filed their petition herein...
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