Memorandum Opinion
WITHEY, Judge:
A deficiency has been determined by the Commissioner in the income tax of petitioner for the taxable year 1960 in the amount of $288.60. The sole issue is whether respondent has erred in disallowing as a deduction the amount of $600 taken as such by petitioner representing expenses for dependent's care in order that petitioner might be gainfully employed. Other issues raised have been settled by the parties and will be given...
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