LANGFORD v. COMMISSIONER

Docket Nos. 2255-76, 5338-76.

36 T.C.M. 550 (1977)

T.C. Memo. 1977-127

Linda A. Langford v. Commissioner.

United States Tax Court.

Filed May 2, 1977.


Attorney(s) appearing for the Case

Linda A. Langford, pro se, 19 Isabella Court, Novato, Calif. Rebecca T. Hill, for the respondent.


Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined the following deficiencies in petitioner's income tax:

  Year                   Deficiency

  1973 .................  $207.64
  1974 .................  $230.00

The only issue for decision is whether petitioner is entitled to deductions for child care expenses incurred during the years in question.

Findings of Fact

Some of the facts are...

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