Hunt v. Commissioner
United States Board of Tax Appeals
1. Petitioner, a widow, during the taxable years, lived in an apartment maintained by her sister. She paid all the expenses of an adult son, who was attending college and who was not incapable of self-support because mentally or physically defective.
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1. Petitioner, a widow, during the taxable years, lived in an apartment maintained by her sister. She paid all the expenses of an adult son, who was attending college and who was not incapable of self-support because mentally or physically defective. The evidence failing to show that she maintained a home, it is held, that she is not entitled to a personal exemption of $3,500 as head of a family. 2. Petitioner acquired 1,200 shares of stock from her husband by gift, but he remained the record owner. She authorized a bank to continue to hold the stock as collateral security for loans made by…
1Opinion of the Court
FLORENCE W. HUNT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Hunt v. Commissioner
Docket No. 56325.
United States Board of Tax Appeals
35 B.T.A. 1042; 1937 BTA LEXIS 804;
April 29, 1937, Promulgated
1. Petitioner, a widow, during the taxable years, lived in an apartment maintained by her sister. She paid all the expenses of an adult son, who was attending college and who was not incapable of self-support because mentally or physically defective. The evidence failing to show that she maintained a home, it is held, that she is not entitled to a personal exemption of $3,500 as head…
2Cases cited17 opinions
- Brewster v. GageSupreme Court of the United States · 1930
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- Helvering v. Tex-Penn Oil Co.Supreme Court of the United States · 1937
- Helvering v. BlissSupreme Court of the United States · 1934
- Helvering v. Minnesota Tea Co.Supreme Court of the United States · 1935
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