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SMAIL v. COMMISSIONER

Docket No. 2680-71.

60 T.C. 719 (1973)

WILLIAM C. SMAIL, JR., AND CAROL R. SMAIL, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 22, 1973.

Attorney(s) appearing for the Case

James A. Clark, for the petitioners.

Thomas M. Ingoldsby, for the respondent.

FORRESTER, Judge:

Respondent has determined a deficiency of $131.75 in petitioners' income tax for the calendar year 1968. The issues for our decision are: (1) Whether petitioners should be allowed, under section 214, I.R.C. 1954,1 a deduction of $600 for child care expenses incurred between January 1, 1968, and May 28, 1968 (the earlier period); and (2) whether respondent properly disallowed $75 of a claimed $300 deduction for...

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