Zoltan v. Commissioner
United States Tax Court
During 1977 and 1978, petitioner was employed as an accountant, a job that required her absence from home approximately 55 hours per week. During the summer of 1977, petitioner sent her son, who was then 11 years old and concededly a qualifying individual as defined in sec. 44A(c)(1)(A), I.R.C. 1954, to an 8-week summer camp in Canada.
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During 1977 and 1978, petitioner was employed as an accountant, a job that required her absence from home approximately 55 hours per week. During the summer of 1977, petitioner sent her son, who was then 11 years old and concededly a qualifying individual as defined in sec. 44A(c)(1)(A), I.R.C. 1954, to an 8-week summer camp in Canada. Alternative forms of care available to petitioner would have cost between $ 1,000 and $ 1,320. Held, sending her son to camp enabled petitioner to work, and her primary concern was his protection and well-being, and, therefore, the entire $ 1,100 camp expense…
1Opinion of the Court
Sterrett, Judge:
By notice of deficiency dated July 11,1980, respondent determined deficiencies in petitioner’s Federal income taxes for the taxable years 1977 and 1978 in the amounts of $221 and $83, respectively.1 After concessions, the sole issue for decision is whether certain expenses incurred by petitioner during the years in question constitute child care expenses within the meaning of section 44A, I.R.C. 1954.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found. The stipulation of facts and exhibits attached thereto are incorporated herein by this reference.
Petitioner…
2Cases cited5 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- United States v. Vogel Fertilizer Co.Supreme Court of the United States · 1982
- Warner v. CommissionerUnited States Tax Court · 1978
- Brown v. CommissionerUnited States Tax Court · 1979
3Cited by5 opinions
- Fife v. CommissionerUnited States Tax Court · 1984
- Perry v. CommissionerUnited States Tax Court · 1989
- Fife v. CommissionerUnited States Tax Court · 1984
- Perry v. CommissionerUnited States Tax Court · 1989
- Zoltan v. CommissionerUnited States Tax Court · 1982