Memorandum Findings of Fact and Opinion
STERRETT, Judge:
On March 2, 1978, respondent issued a statutory notice to petitioners in which he determined a deficiency in income tax for their taxable year 1975 in the amount of $142. The only question before this Court is whether petitioners are entitled to deduct child care expenses under section 214, I.R.C. 1954.
Findings of Fact
Some of the facts have been stipulated and are so found. The...
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