Lutter v. Commissioner
United States Tax Court
Petitioner, the mother of two minor children, received aid to families with dependent children (ADC) and medical assistance grants from the State of Illinois.
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Petitioner, the mother of two minor children, received aid to families with dependent children (ADC) and medical assistance grants from the State of Illinois. Held: ADC and medical assistance welfare payments do not constitute support provided by petitioner to her children for purposes of the dependency exemption under sec. 151(e), I.R.C. 1954. The grants are provided by the State of Illinois and the Federal Government for the support and benefit of the dependent children themselves and, therefore, represent support received from a source independent of the petitioner.
1Opinion of the Court
Goffe, Judge:
The Commissioner determined a deficiency in the Federal income tax of petitioner in the amount of $227 for the taxable year 1969. The sole issue presented for decision is whether the petitioner furnished over half of the support of her two minor children, thus entitling her to dependency exemptions for them under section 161 of the Internal Revenue Code.1
FINDINGS OF FACT
Some of the facts have been stipulated. The stipulation of facts and exhibits are incorporated herein. Helen M. Lutter, hereinafter referred to as petitioner, resided in Urbana, Ill., at the time of filing her…
2Cases cited3 opinions
- Goldberg v. KellySupreme Court of the United States · 1970
- Donner v. CommissionerUnited States Tax Court · 1956
- Newman v. CommissionerUnited States Tax Court · 1957
3Cited by26 opinions
- Baldwin v. CommissionerUnited States Tax Court · 1985
- Alfred H. Turecamo and Frances M. Turecamo v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1977
- Archer v. CommissionerUnited States Tax Court · 1980
- Helen M. Lutter v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1975
- Sharvy v. CommissionerUnited States Tax Court · 1977
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