SCHNEIDER v. COMMISSIONER

Docket No. 3784-76.

37 T.C.M. 1847 (1978)

T.C. Memo. 1978-447

Neal Schneider and Linda L. Schneider v. Commissioner.

United States Tax Court.

Filed November 7, 1978. Appealable, barring stipulation to the contrary, to CA-5. — CCH.


Attorney(s) appearing for the Case

Neal Schneider, pro se, 4701 Palos Verdes Dr., Mesquite, Tex. John W. Dierker, for the respondent.


Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined a deficiency in petitioners' Federal income tax for the taxable year 1974 in the amount of $2,210.94. Concessions having been made, two issues remain for our decision: (1) the amount of petitioners' deductible expenses under section 214, Internal Revenue Code of 1954,1 for the care of a dependent child; and (2) the amount of petitioners' deductible...

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