Opinion
No. 765, Docket 72-1070.
Argued May 22, 1972.
Decided May 23, 1972.
J. Barclay Collins, New York City (Richard J. Hiegel, Peter C. Cannellos, Jonathan D. Dubois, New York City, on the brief), for appellant.
Dennis M. Donohue, Atty., Tax Division, Department of Justice, Washington, D.C.(Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks and William L. Goldman, Attys., Washington, D.C., on the brief), for appellee.
Appeal from order of the United States Tax Court, Raum, J., upholding deficiency of $584.05 determined by the Commissioner of Internal Revenue as a result of disallowance of claimed deduction for child care expenses.
Before FEINBERG, MULLIGAN and TIMBERS, Circuit Judges.
The Judgment of the Tax Court is affirmed on the opinion of Judge Raum, 56 T.C. 1379 (1971).