Memorandum Findings of Fact and Opinion
QUEALY, Judge:
Respondent determined a deficiency of $198.00 in the joint Federal income tax return of petitioners for the taxable year 1975.
The only issue for decision is whether petitioners are entitled to deductions for child care expenses incurred during the year in question.
Findings of Fact
Some of the facts have been stipulated and are so found. The stipulation of facts and exhibits...
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