Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined deficiencies of $1,120.80 and $808.19 in petitioner's Federal income tax for 1977 and 1978, respectively. After concessions, the remaining issues are (1) whether petitioner is entitled to a deduction greater than that allowed by respondent for legal expenses related to the hospitalization of petitioner's wife for mental illness and (2) whether petitioner is allowed a child care credit...
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