Legal Opinion
Maude T. Fearing v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided April 4, 1963No. 17177_1PublishedCited by 8 opinions
1Opinion of the Court
BLACKMUN, Circuit Judge.
This petition for review concerns the taxpayer’s right to dependency credits (under the 1939 Code) and exemption deductions (under the 1954 Code) for two grandchildren for the income tax calendar years 1953 and 1954. The issue was decided adversely to the taxpayer, T. C. Memo 1962-148, 21 T.C.M. 800, on the ground that she had “failed to sustain her burden of showing that she contributed more than one-half of the support” of the grandchildren for the years in question. There were also other issues resolved in favor of the Commissioner but these are not before us.
The…
2Cases cited12 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Vance v. CommissionerUnited States Tax Court · 1961
- Rivers v. CommissionerUnited States Tax Court · 1960
- Albert Schoenberg v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1962
7 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Diamond Bros. Company v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1963
- Edgar S. Idol, Katherine G. Idol, and Speedway Transports, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Commissioner of Internal Revenue v. Walter H. Mendel and Lillian Mendel, Walter H. Mendel and Lillian Mendel v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1965
- John W. Crowe v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1968
- Fehrs Finance Company, Cross-Appellee v. Commissioner of Internal Revenue, Cross-AppellantCourt of Appeals for the Eighth Circuit · 1973
3 more not listed; retrieve them via the Exa API.