Bombarger v. Commissioner
United States Tax Court
Dependency -- Sec. 152 (a) (9), I. R. C. 1954. -- Taxpayer and her minor son resided in home owned by another. Petitioner and homeowner, who were unrelated, shared expenses and household duties, with petitioner (the only wage earner) making most of the cash expenditures and the homeowner performing the majority of usual household duties. This living arrangement was for the mutual benefit of both.
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Dependency -- Sec. 152 (a) (9), I. R. C. 1954. -- Taxpayer and her minor son resided in home owned by another. Petitioner and homeowner, who were unrelated, shared expenses and household duties, with petitioner (the only wage earner) making most of the cash expenditures and the homeowner performing the majority of usual household duties. This living arrangement was for the mutual benefit of both. Held, the taxpayer could not properly claim the homeowner as a dependent as defined in section 152 (a) (9).
1Opinion of the Court
Zelta J. Bombarger, Petitioner, v. Commissioner of Internal Revenue, Respondent
Bombarger v. Commissioner
Docket No. 62530
United States Tax Court
31 T.C. 473; 1958 U.S. Tax Ct. LEXIS 26;
November 28, 1958, Filed
Decision will be entered for the respondent.
Dependency -- Sec. 152 (a) (9), I. R. C. 1954. -- Taxpayer and her minor son resided in home owned by another. Petitioner and homeowner, who were unrelated, shared expenses and household duties, with petitioner (the only wage earner) making most of the cash expenditures and the homeowner performing the majority of usual household duties. This…
2Cases cited2 opinions
- Massey v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
- Bombarger v. CommissionerUnited States Tax Court · 1958