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FREEMAN v. COMMISSIONER

Docket No. 2230-78.

38 T.C.M. 1122 (1979)

T.C. Memo. 1979-288

Carol Janice Freeman and John Charles Freeman v. Commissioner.

United States Tax Court.

Filed July 31, 1979.

Attorney(s) appearing for the Case

Carol Janice Freeman and John Charles Freeman, pro se, 1327 Willow Brook St., Lancaster, Tex. John W. Dierker, for the respondent.

Memorandum Opinion

TIETJENS, Judge:

Respondent has determined a deficiency of $259 in petitioners' Federal income tax for 1975. After a certain concession, the issue is whether petitioners are entitled to a deduction for child care expenses under section 214, I.R.C. 1954.1

This case was fully stipulated pursuant to Rule 122, Tax Court Rules of Practice and Procedure. The stipulation of facts and attached exhibits are...

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