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
This section contains the nature of the case and procedural background.
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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Holding & Decision
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Legal Analysis
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