Administrative court allows tax deduction for child care despite divorce occurring after the tax year.

The Administrative Court of Uusimaa allowed a tax deduction for child care expenses incurred in 1981. The taxpayer, a divorced father, had been the sole caregiver for his developmentally disabled child during the tax year, even though the divorce was finalized the following year. The court ruled that the spouse's income did not preclude the deduction because the taxpayer had factually fulfilled the care obligations alone.