Mawhinney v. Commissioner
United States Tax Court
Held: In the absence of a court order awarding custody of a child, where the mother took the child from his father's home without the consent of the father to her sister's home to live, there is no violation of the Pennsylvania kidnaping statute. Leon Turnipseed, 27 T.C. 758, not applicable. Amounts spent for the child's support by his mother and his aunt and uncle are includable in determining total support.
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Held: In the absence of a court order awarding custody of a child, where the mother took the child from his father's home without the consent of the father to her sister's home to live, there is no violation of the Pennsylvania kidnaping statute. Leon Turnipseed, 27 T.C. 758, not applicable. Amounts spent for the child's support by his mother and his aunt and uncle are includable in determining total support. Petitioner failed to prove that he provided more than one-half of the child's support for 1959.
1Opinion of the Court
Dawson, Judge:
Respondent determined a deficiency in petitioner’s income tax of $200.58 for the taxable year 1959. Petitioner conceded one issue raised in the notice of deficiency. We are asked only to decide whether petitioner furnished more than one-half of the support of his son Matthew in 1959 so as to qualify him as a dependent under section 152(a) (1) of the Internal Revenue Code of 1954.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
Warren C. Mawhinney (hereafter called petitioner) now resides at 5501 Columbo Street, Pittsburgh, Pa. He filed his 1959 income tax…
2Cases cited5 opinions
- Turnipseed v. CommissionerUnited States Tax Court · 1957
- State v. ElliottSupreme Court of Louisiana · 1930
- Burns v. CommonwealthSupreme Court of Pennsylvania · 1889
- Commonwealth v. MyersClarion County Court of Quarter Sessions · 1892
- O'Brien v. PhiladelphiaSupreme Court of Pennsylvania · 1906
3Cited by15 opinions
- Alfred H. Turecamo and Frances M. Turecamo v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1977
- Turecamo v. CommissionerUnited States Tax Court · 1975
- McGuire v. CommissionerUnited States Tax Court · 1981
- Shapiro v. CommissionerUnited States Tax Court · 1970
- Chandler v. CommissionerUnited States Tax Court · 1970
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