Nammack v. Commissioner
United States Tax Court
Held, the limitations of sec. 214(b), I.R.C. 1954, in respect of deductions for child care expense are not violative of petitioner's rights under the fifth amendment.
1Opinion of the Court
OPINION
Eaum, Judge:
Prior to the enactment of section 214 in 1954, expenses incurred for child care were held to be completely nondeductible. Such expenses were considered essentially personal in nature and therefore nondeductible even where they had been incurred to enable the taxpayer to engage in employment. See Mildred A. O'Connor, 6 T.C. 323; Henry C. Smith, 40 B.T.A. 1038, affirmed per curiam 113 F. 2d 114 (C.A. 2). In 1954 Congress enacted section 214 which provided a limited deduction for certain child care expenses. See H. Rept. No. 1337, 83d Cong., 2d Sess., pp. 30, A60-A62 (1954);…
2Cases cited25 opinions
- Dandridge v. WilliamsSupreme Court of the United States · 1970
- McGowan v. MarylandSupreme Court of the United States · 1961
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Bolling v. SharpeSupreme Court of the United States · 1954
- Lindsley v. Natural Carbonic Gas Co.Supreme Court of the United States · 1911
20 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Gordon v. CommissionerUnited States Tax Court · 1974
- Bradford v. CommissionerUnited States Tax Court · 1973
- Keeler v. CommissionerUnited States Tax Court · 1978
- Black v. CommissionerUnited States Tax Court · 1977
- Bryant v. CommissionerUnited States Tax Court · 1979
23 more not listed; retrieve them via the Exa API.