Smith v. Commissioner

40 B.T.A. 1038 (1939) aff’d without opinion, 113 F.2d 114 (2nd Cir. 1940)

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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.

Issues

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Rule of Law

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Holding and Decision

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Legal Analysis

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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

Issues

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Rule of Law

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Holding and Decision

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Legal Analysis

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