KEELER v. COMMISSIONER

Docket No. 5544-76.

70 T.C. 279 (1978)

SHIRLEY W. KEELER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 22, 1978.


Attorney(s) appearing for the Case

Shirley W. Keeler, pro se.

Gary C. Gough, for the respondent.


FORRESTER, Judge:

Respondent has determined a deficiency in petitioner's Federal income tax for the taxable year 1973 in the amount of $753.35. The following issues remain for our decision: (1) Whether petitioner is entitled to a deduction for child care expenses under section 214,1 and (2) whether petitioner is entitled to a deduction for social security taxes paid attributable to such expenses.

FINDINGS OF FACT

...

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