Keeler v. Commissioner
United States Tax Court
Petitioner sought child care deductions under sec. 214 for expenses which enabled her to be gainfully employed. Children lived with her but she was not entitled to claim them as dependents because of her former husband's payments under divorce decree.
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Petitioner sought child care deductions under sec. 214 for expenses which enabled her to be gainfully employed. Children lived with her but she was not entitled to claim them as dependents because of her former husband's payments under divorce decree. Held, the children are not "qualifying individuals" within the meaning of sec. 214(b)(1) thereby precluding the deduction of any child care expenses under sec. 214. Held, further, the establishment of a class of individuals entitled to the child care deduction under sec. 214, as amended and in effect in 1973, and limiting such class to…
1Opinion of the Court
Forrester, Judge:
Respondent has determined a deficiency in petitioner’s Federal income tax for the taxable year 1973 in the amount of $753.35. The following issues remain for our decision: (1) Whether petitioner is entitled to a deduction for child care expenses under section 214,1 and (2) whether petitioner is entitled to a deduction for social security taxes paid attributable to such expenses.
FINDINGS OF FACT
All of the facts have been stipulated and are so found. Those necessary to an understanding of the case are as follows.
Petitioner Shirley W. Keeler (petitioner) resided in Overland…
2Cases cited23 opinions
- Dandridge v. WilliamsSupreme Court of the United States · 1970
- McGowan v. MarylandSupreme Court of the United States · 1961
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Reed v. ReedSupreme Court of the United States · 1971
- Lindsley v. Natural Carbonic Gas Co.Supreme Court of the United States · 1911
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3Cited by21 opinions
- Guest v. CommissionerUnited States Tax Court · 1979
- Bryant v. CommissionerUnited States Tax Court · 1979
- Smith v. CommissionerUnited States Tax Court · 1981
- Sjoroos v. CommissionerUnited States Tax Court · 1983
- Shankar v. Comm'rUnited States Tax Court · 2014
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