This proceeding involves a deficiency of $106.77 in income tax for the calendar year 1941. The sole issue is whether petitioner, employed as a school teacher, is entitled to deduct the sum of $1,000 expended as salary, board, and lodging for a nursemaid employed by her to care for two minor children. The case was submitted upon a stipulation of facts and oral testimony. The stipulated facts are so found.
FINDINGS OF FACT.
Petitioner is an individual and...
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