Smail v. Commissioner
United States Tax Court
In May of 1968, petitioner was divorced from his first spouse. Later that year he remarried. During all of 1968, petitioner's two children lived with him and in his custody. Up to the time of his second marriage, petitioner employed two women to take care of the children, prepare their meals, and clean their rooms and clothing.
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In May of 1968, petitioner was divorced from his first spouse. Later that year he remarried. During all of 1968, petitioner's two children lived with him and in his custody. Up to the time of his second marriage, petitioner employed two women to take care of the children, prepare their meals, and clean their rooms and clothing. Petitioner sought to deduct as child care expenses under sec. 214, I.R.C. 1954, $ 900 of the sums paid the two women during 1968. Held: That, accepting arguendo petitioner's contention that sec. 214 is unconstitutional on equal protection grounds and that the benefits…
1Opinion of the Court
FORRESTER, Judge:
Respondent has determined a deficiency of $131.75 in petitioners’ income tax for the calendar year 1968. The issues for our decision are: (1) Whether petitioners should be allowed, under section 214,I.R.C. 1954,1 a deduction of $600 for child care expenses incurred between January 1, 1968, and May 28, 1968 (the earlier period) ; and (2) whether respondent properly disallowed $75 of a claimed $300 deduction for child care expenses for the period May 29, 1968, through August 24,1968 (the later period), on the ground that such $75 was allocable to expenses for which section 214…
2Cases cited8 opinions
- Smith v. CommissionerUnited States Board of Tax Appeals · 1939
- O'Connor v. CommissionerUnited States Tax Court · 1946
- Nammack v. CommissionerUnited States Tax Court · 1971
- Kessler v. CommissionerUnited States Board of Tax Appeals · 1939
- Alcazar Hotel v. CommissionerUnited States Tax Court · 1943
3 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Bryant v. CommissionerUnited States Tax Court · 1979
- Lovelace v. CommissionerUnited States Tax Court · 1974
- Bryant v. CommissionerUnited States Tax Court · 1979
- Lovelace v. CommissionerUnited States Tax Court · 1974
- Smail v. CommissionerUnited States Tax Court · 1973