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RICE v. COMMISSIONER

Docket No. 10120-75.

36 T.C.M. 353 (1977)

T.C. Memo. 1977-78

Douglas L. Rice v. Commissioner.

United States Tax Court.

Filed March 23, 1977.

Attorney(s) appearing for the Case

Douglas L. Rice, pro se, 13883 Tucker Ave., Sylmar, Calif. Charles W. Jeglikowski, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $414.98 in petitioner's income tax for the taxable year 1973. Petitioner denies that he owes any additional tax and claims an overpayment of $200, asserting that he is entitled to a deduction for household and dependent care services of $685 beyond the amount allowed by the respondent and to a deduction of $1,600 representing...

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