Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner made two adjustments in connection with the audit of petitioner's 1962 income tax return resulting in the determination of a deficiency in the amount of $188.42. Only one of the adjustments is in controversy, namely, the disallowance of an $822 deduction under Section 214, Internal Revenue Code of 1954, for care of her three minor children while she was gainfully employed. She now concedes...
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