Smith v. Commissioner
United States Board of Tax Appeals
40 B.T.A. 1038 (1939)
Relevant factsFree
Lillie Smith (plaintiff) deducted the cost of nannies hired to care for her child while she and her husband worked, arguing the expense was a necessary cost of enabling her employment; the commissioner (defendant) disallowed the deduction.
IssueFree
Whether, for federal tax purposes, child-care costs are nondeductible personal and family expenses.