Smith v. Commissioner
40 B.T.A. 1038 (1939) aff'd without opinion, 113 F.2d 114 (2nd Cir. 1940)
Nature of the Case
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Facts
H and W (Ps) were both employed and worked and had to hire nursemaids to care for their young children. They deducted those expenses from their 1937 income tax. The IRS disallowed the deduction.
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