Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1978 in the amount of $1,087. The issues for decision are as follows:
(1) Whether petitioners are entitled to a credit for child care expenses under section 44A;
(2) Whether the deductibility of certain rental expenses incurred by petitioners is limited by section...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
