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WARNER v. COMMISSIONER

Docket No. 10435-76.

69 T.C. 995 (1978)

DOROTHY E. WARNER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 28, 1978.

Attorney(s) appearing for the Case

Dorothy E. Warner, pro se.

Andrew M. Winkler, for the respondent.

OPINION

DAWSON, Judge:

Respondent determined a deficiency of $98.80 in petitioner's Federal income tax for the year 1974. The only issue presented for decision is whether the petitioner is entitled to deduct under section 214, I.R.C. 1954,1 expenses of $520 incurred by her during 1974 for the transportation of her pre-school-age son between her household and the Blue Ash Educational...

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