Smith v. Commissioner
United States Board of Tax Appeals
Cost of hiring nursemaids to care for the infant child of a couple, both of whom are employed, held not deductible as an ordinary and necessary business expense of the wife.
1Opinion of the Court
OPINION.
Opper :
Respondent determined a deficiency of $23.62 in petitioner’s 1937 income tax. This was due to the disallowance of a deduction claimed by petitioners, who are husband and wife, for sums spent by the wife in employing nursemaids to care for petitioners’ young child, the wife, as well as the husband, being employed. The facts have all been stipulated and are hereby found accordingly.
Petitioners would have us apply the “but for” test. They propose that but for the nurses the wife could not leave her child; but for the freedom so secured she could not pursue her gainful labors; and…
2Cases cited1 opinion
- Welch v. HelveringSupreme Court of the United States · 1933
3Cited by34 opinions
- Kroll v. CommissionerUnited States Tax Court · 1968
- Carroll v. CommissionerUnited States Tax Court · 1968
- International Artists, Ltd. v. CommissionerUnited States Tax Court · 1970
- James A. And Isabelle Carroll v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1969
- Drake v. CommissionerUnited States Tax Court · 1969
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