Smail v. Commissioner
United States Tax Court
In May of 1968, petitioner was divorced from his first spouse. Later that year he remarried. During all of 1968, petitioner's two children lived with him and in his custody. Up to the time of his second marriage, petitioner employed two women to take care of the children, prepare their meals, and clean their rooms and clothing.
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In May of 1968, petitioner was divorced from his first spouse. Later that year he remarried. During all of 1968, petitioner's two children lived with him and in his custody. Up to the time of his second marriage, petitioner employed two women to take care of the children, prepare their meals, and clean their rooms and clothing. Petitioner sought to deduct as child care expenses under sec. 214, I.R.C. 1954, $ 900 of the sums paid the two women during 1968. Held: That, accepting arguendo petitioner's contention that sec. 214 is unconstitutional on equal protection grounds and that the benefits…
1Opinion of the Court
William C. Smail, Jr., and Carol R. Smail, Petitioners v. Commissioner of Internal Revenue, Respondent
Smail v. Commissioner
Docket No. 2680-71
United States Tax Court
60 T.C. 719; 1973 U.S. Tax Ct. LEXIS 78; 60 T.C. No. 76;
August 22, 1973, Filed
Decision will be entered for the respondent.
In May of 1968, petitioner was divorced from his first spouse. Later that year he remarried. During all of 1968, petitioner's two children lived with him and in his custody. Up to the time of his second marriage, petitioner employed two women to take care of the children, prepare their meals, and clean their…
2Cases cited9 opinions
- Smith v. CommissionerUnited States Board of Tax Appeals · 1939
- O'Connor v. CommissionerUnited States Tax Court · 1946
- Nammack v. CommissionerUnited States Tax Court · 1971
- Kessler v. CommissionerUnited States Board of Tax Appeals · 1939
- Alcazar Hotel v. CommissionerUnited States Tax Court · 1943
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