HAUSER v. COMMISSIONER

Docket No. 17275.

8 T.C.M. 384 (1949)

Edward and Mary Hauser v. Commissioner.

United States Tax Court.

Entered April 28, 1949.


Attorney(s) appearing for the Case

Edward and Mary Hauser, pro se. Rigmor Carlsen, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

Respondent determined a deficiency in petitioners' income tax for the year 1945 in the amount of $215.44. Only part of the deficiency is questioned. Petitioners having conceded certain adjustments made by respondent, the sole question presented is whether they are entitled to a deduction for expenses incurred for the day-care of their infant son while they were both employed.

Findings of Fact

During 1945...

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