Mack v. Commissioner
United States Board of Tax Appeals
A divorced wife had the custody of minor children who lived with her in the taxable year and over whom she alone exercised family control. She contributed almost one-half of the support of the children but the divorced husband contributed more than half of the cost of support.
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A divorced wife had the custody of minor children who lived with her in the taxable year and over whom she alone exercised family control. She contributed almost one-half of the support of the children but the divorced husband contributed more than half of the cost of support. Upon the facts it is held, that the wife (the petitioner) is not entitled to credits for dependents, but is entitled to a personal exemption as "head of a family" under section 25(c) and (d) of the Revenue Act of 1932.
1Opinion of the Court
ELEANOR L. MACK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Mack v. Commissioner
Docket No. 86856.
United States Board of Tax Appeals
37 B.T.A. 1101; 1938 BTA LEXIS 944;
June 21, 1938, Promulgated
A divorced wife had the custody of minor children who lived with her in the taxable year and over whom she alone exercised family control. She contributed almost one-half of the support of the children but the divorced husband contributed more than half of the cost of support. Upon the facts it is held, that the wife (the petitioner) is not entitled to credits for dependents, but is…
2Cases cited4 opinions
- Mack v. CommissionerUnited States Board of Tax Appeals · 1938
- Fuhlage v. CommissionerUnited States Board of Tax Appeals · 1935
- Sommers v. CommissionerUnited States Board of Tax Appeals · 1935
- Stratton v. CommissionerUnited States Board of Tax Appeals · 1927