Lovelace v. Commissioner
United States Tax Court
Held, under sec. 214, I.R.C. 1954, as applicable to the calendar year 1969, petitioners are entitled to deduct the pro rata portion of the expenses paid for the care of their three minor children applicable to the period the husband had no income and was incapable of self-support because of being hospitalized for high blood pressure and high blood sugar even though neither of his two hospitalizations was for 90 consecutive days, but are not entitled to deduct the portion of…
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Held, under sec. 214, I.R.C. 1954, as applicable to the calendar year 1969, petitioners are entitled to deduct the pro rata portion of the expenses paid for the care of their three minor children applicable to the period the husband had no income and was incapable of self-support because of being hospitalized for high blood pressure and high blood sugar even though neither of his two hospitalizations was for 90 consecutive days, but are not entitled to deduct the portion of such child care expenses applicable to the time the husband was in the county jail or in the State penitentiary.
1Opinion of the Court
Scott, Judge:
Respondent determined a deficiency in petitioners’ Federal income tax for the calendar year 1969 in the amount of $182.94. The only issue for decision is whether petitioners are entitled to all or any part of a claimed deduction of $900 for child care expense in the calendar year 1969.
FINDINGS OF FACT
Some of the facts have been stipulated and are found accordingly.
Petitioners husband and wife, residents of Gulf Breeze, Fla., at the time their petition in this case was filed, initially filed separate individual income tax returns for the calendar year 1969 on the basis of married…
2Cases cited4 opinions
- Charles E. Moritz v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1972
- Moritz v. CommissionerUnited States Tax Court · 1970
- Marcia W. Seaman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1973
- Smail v. CommissionerUnited States Tax Court · 1973
3Cited by2 opinions
- Freeman v. CommissionerUnited States Tax Court · 1979
- Lovelace v. CommissionerUnited States Tax Court · 1974