Memorandum Findings of Fact and Opinion
ARUNDELL, Judge:
Respondent determined a deficiency in income tax for the taxable year ended December 31, 1957, in the amount of $117.30.
The only issue is whether the respondent erroneously disallowed a deduction of $600 claimed by petitioner on his return for the year 1957 as having been paid to two nursing homes during the year for taking care of his infant daughter while he was gainfully employed, petitioner...
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