Adams v. Commissioner
United States Board of Tax Appeals
Held, that the sole or principal support of a first cousin or other individual of a more remote degree of blood relationship does not entitle the taxpayer to the exemption of a "head of a family."
1Opinion of the Court
*195OPINION.
Keen :
The case presented is one of law and involves two questions — (1) whether the term “head of a family”, as construed in respondent’s regulations as applying to an individual “closely connected * * by blood”, applies to a first cousin; and (2) whether actual residence in the same household with petitioner of the dependents as to whom family headship is claimed is, in the circumstances presented here, necessary to bring the case within the statute.
Since our resolution of the first question will render any answer to the second unnecessary, we shall not discuss the latter here.
Pleadsh…
2Cases cited1 opinion
- Welch v. HelveringSupreme Court of the United States · 1933
3Cited by2 opinions
- Adams v. CommissionerUnited States Board of Tax Appeals · 1941
- Kallick v. CommissionerUnited States Board of Tax Appeals · 1941