Memorandum Opinion
DRENNEN, Judge:
Respondent determined a deficiency of $151.29 in petitioner's Federal income tax for the taxable year 1967. The only issue for decision is whether petitioner is entitled to deduct $900 of child care expenses under section 214, I. R. C. 1954.
All of the facts have been stipulated and are found accordingly.
Petitioner resided in Sacramento, Calif., at the time she filed her petition...
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