Block v. Commissioner
United States Board of Tax Appeals
Where a taxpayer, voluntarily separated from his wife, maintains two homes, living in one alone, and supporting and maintaining in the other his dependent wife and daughter over whom he exercises family control, he is the "head of a family" and is entitled to exemption as such.
1Opinion of the Court
OPINION.
OppeR:
This proceeding involves a deficiency in the amount of $641.34 in income tax of petitioner determined by the respondent for the calendar year 1933, resulting in part from the disallowance by respondent of $1,500 of the exemption of $2,500 claimed by petitioner on the ground that he was “head of a family.” This only is in controversy.
Petitioner, during the year 1933, was married and had one child, a daughter, who was 19 years of age during that year. Although petitioner was not divorced or legally separated from his wife during that year, he did not live with his wife and…
2Cases cited3 opinions
- Brewster v. GageSupreme Court of the United States · 1930
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- Helvering v. BlissSupreme Court of the United States · 1934
3Cited by5 opinions
- State v. FuquaSupreme Court of Alabama · 1952
- Miller v. GlennDistrict Court, W.D. Kentucky · 1942
- Block v. CommissionerUnited States Board of Tax Appeals · 1938
- Mahoney v. CommissionerUnited States Tax Court · 1942
- Rucker v. CommissionerUnited States Board of Tax Appeals · 1940