Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined a deficiency of $831.39 in petitioners' income tax for the taxable year 1972. The sole issue is whether petitioners are entitled to a deduction for child care expenses under section 214.
Petitioners, husband and wife, resided in New York, N.Y., at the time the petition herein was filed. During the taxable year 1972, they had adjusted gross...
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