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LOUIS v. COMMISSIONER

Docket No. 4467-73.

34 T.C.M. 203 (1975)

T.C. Memo. 1975-30

Frances D. Louis v. Commissioner.

United States Tax Court.

Filed February 20, 1975.

Attorney(s) appearing for the Case

Frances D. Louis, pro se, 190-11 Nero Ave., Holliswood, N.Y. Walter C. Welsh, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency of $198.02 in petitioner's Federal income tax for 1971. The only issue is whether petitioner is entitled, under section 214,1 to a deduction of $900 for child care expenses during 1971.

Findings of Fact

At the time the petition in this proceeding was filed, petitioner was a legal resident

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