O'Connor v. Commissioner
United States Tax Court
Cost of hiring a nursemaid to care for infant children of petitioner and her husband, both of whom were employed, and to assist petitioner in the discharge of her housekeeping duties, held, not deductible as an ordinary and necessary expense of carrying on a trade or business or as a nontrade or nonbusiness expense incurred for the production or collection of income, under section 23 (a), I. R. C., as amended.
1Opinion of the Court
OPINION.
Leech, Judge'.
Petitioner contends she is entitled to the claimed deduction either as an ordinary and necessary expense in carrying on a trade or business, or as a nontrade or nonbusiness expense incurred for the production or collection of income.1 Petitioner concedes that the case of Henry C. Smith, 40 B. T. A. 1038; affd., 113 Fed. (2d) 114, without opinion, which respondent relies upon, is analogous. Petitioner argues we should reconsider the Smith case in the light of Bingham Trust v. Commissioner, 325 U. S. 365.
In the Smith case, both petitioners, husband and wife, made…
2Cases cited1 opinion
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
3Cited by33 opinions
- Kroll v. CommissionerUnited States Tax Court · 1968
- Carroll v. CommissionerUnited States Tax Court · 1968
- James A. And Isabelle Carroll v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1969
- Gale v. CommissionerUnited States Tax Court · 1949
- Drake v. CommissionerUnited States Tax Court · 1969
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