Smith v. Commissioner
United States Board of Tax Appeals
40 B.T.A. 1038 (1939)
Lillie Smith (plaintiff) hired nannies to care for her young child while she and her husband were at work. Smith deducted the child-care expenses from her gross income on her 1937 federal tax return. The federal tax commissioner (commissioner) (defendant) disallowed the deductions. Henderson petitioned the United States Board of Tax Appeals for a redetermination.
Rule of Law
Holding and Reasoning (Opper, J.)
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