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LOVELACE v. COMMISSIONER

Docket No. 807-72.

63 T.C. 98 (1974)

LENA MAE LOVELACE AND LOUIS B. LOVELACE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 7, 1974.

Attorney(s) appearing for the Case

Lena Mae Lovelace, pro se.

Robert W. West, for the respondent.

SCOTT, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1969 in the amount of $182.94. The only issue for decision is whether petitioners are entitled to all or any part of a claimed deduction of $900 for child care expense in the calendar year 1969.

FINDINGS OF FACT

Some of the facts have been stipulated and are found accordingly.

Petitioners...

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