Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The Commissioner determined deficiencies in the petitioner's Federal income taxes of $656.78 for 1975 and $546.00 for 1976. The issues for decision are: (1) Whether amounts paid by the petitioners in 1975 to Mrs. Stazer's sister for the care of the petitioners' then 1-year-old son are deductible child care expenses; and (2) whether the petitioners are entitled to a deduction for education expenses incurred...
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