Archer v. Commissioner
United States Tax Court
If certain third-party medical payments under Medicaid are excluded from the support computation, petitioner provided over half of her mother's support and is entitled to claim her as a dependent. Respondent concedes that these payments, when made pursuant to private health insurance or Medicare, are excludable from the support equation. Nevertheless, he contends that when these payments are made pursuant to Medicaid, they are includable in the support equation.
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If certain third-party medical payments under Medicaid are excluded from the support computation, petitioner provided over half of her mother's support and is entitled to claim her as a dependent. Respondent concedes that these payments, when made pursuant to private health insurance or Medicare, are excludable from the support equation. Nevertheless, he contends that when these payments are made pursuant to Medicaid, they are includable in the support equation. Held, for purposes of the third-party medical payments in issue, payments pursuant to Medicaid will be treated similar to the…
1Opinion of the Court
OPINION
Wilbur, Judge:
Kespondent has determined an income tax deficiency of $1,400.32 for the calendar year 1974. The sole issue is whether petitioner may claim her mother as a dependent in 1974 pursuant to section 152(a).1 This depends entirely on whether or not section 152(a) requires that Medicaid payments made on behalf of petitioner’s mother for around-the-clock nursing care must be included in the support computation.
The parties have agreed that if this issue is resolved in favor of petitioner, petitioner is entitled to the following:(1) A dependency exemption for her mother under…
2Cases cited5 opinions
- Alfred H. Turecamo and Frances M. Turecamo v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1977
- Lutter v. CommissionerUnited States Tax Court · 1974
- Turecamo v. CommissionerUnited States Tax Court · 1975
- Helen M. Lutter v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1975
- Carter v. CommissionerUnited States Tax Court · 1970
3Cited by22 opinions
- McGuire v. CommissionerUnited States Tax Court · 1981
- Adler v. Comm'rUnited States Tax Court · 2010
- Webb v. Comm'rUnited States Tax Court · 2011
- Ada R. Santos v. CommissionerUnited States Tax Court · 2011
- Archer v. CommissionerUnited States Tax Court · 1980
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