Adler v. Commissioner
United States Tax Court
During the years 1945 and 1946 petitioner contributed less than 50 per cent of the amounts expended for the support of his two minor children living with his divorced wife. The additional amounts necessary for the support of these children were contributed by petitioner's divorced wife. Held: Petitioner is not entitled to a credit of $500 for each such minor child.
1Opinion of the Court
Louis Adler v. Commissioner.
Adler v. Commissioner
Docket No. 17255.
United States Tax Court
1950 Tax Ct. Memo LEXIS 137; 9 T.C.M. (CCH) 626; T.C.M. (RIA) 50173;
July 25, 1950
During the years 1945 and 1946 petitioner contributed less than 50 per cent of the amounts expended for the support of his two minor children living with his divorced wife. The additional amounts necessary for the support of these children were contributed by petitioner's divorced wife. Held: Petitioner is not entitled to a credit of $500 for each such minor child.
Jacob D. Hornstein, Esq., for the petitioner. Sanford M.…
2Cases cited1 opinion
- Kotlowski v. CommissionerUnited States Tax Court · 1948