Memorandum Opinion
DAWSON, Chief Judge:
Respondent determined a deficiency of $87.61 in petitioners' Federal income tax for taxable year 1973. The only issue presented for decision is whether petitioners are entitled to a claimed deduction of $588.71 for "child care" expenses incurred for the care of their daughter while one parent was employed as a teacher and the other attended classes as a full-time student. Determinative of this issue is whether petitioner...
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