Beaten by the Clock

Poor Nancy and Gregory Huber can't seem to get it right. Nearly 18 hours into New Year's Day 1977 they produced their first child, Stephanie Jean, in the Penobscot Valley Hospital in Lincoln, Me. Having taken up residence in Brattleboro, Vt., the couple staged a repeat performance last week: 7-lb. 11-oz. Shaun came into the world at 1:43 a.m. on Jan. 1, Vermont's first baby of '78. This unlikely event gave Stephanie an unusual birthday present and her parents some local celebrity.

But the Hubers have paid a price. Federal income tax laws permit a full $750 deduction for any child born before midnight on Dec. 31. Both Huber babies arrived ahead of schedule--but not quite far enough ahead. Beaten by the clock two years running, the Hubers have now lost $1,500 in tax deductions.

This file is automatically generated by a robot program, so viewer discretion is required.