Maxwell v. Commissioner
United States Tax Court
Petitioner paid $ 780 for the support of his minor daughter in 1968. In the absence of any provision in the divorce decree that he should be entitled to a dependency deduction for his minor daughter, as required by sec. 152(e)(2)(A)(i), he is not to be treated as having furnished over half of her support for 1968. Held, petitioner is not entitled to a dependency deduction for his minor daughter in the year 1968.
1Opinion of the Court
James W. Maxwell, Petitioner v. Commissioner of Internal Revenue, Respondent
Maxwell v. Commissioner
Docket No. 5292-70
United States Tax Court
57 T.C. 539; 1972 U.S. Tax Ct. LEXIS 191;
January 27, 1972, Filed
Decision will be entered for the respondent.
Petitioner paid $ 780 for the support of his minor daughter in 1968. In the absence of any provision in the divorce decree that he should be entitled to a dependency deduction for his minor daughter, as required by sec. 152(e)(2)(A)(i), he is not to be treated as having furnished over half of her support for 1968. Held, petitioner is not entitled to…
2Cases cited6 opinions
- Commissioner v. LesterSupreme Court of the United States · 1961
- Vance v. CommissionerUnited States Tax Court · 1961
- Labay v. CommissionerUnited States Tax Court · 1970
- Allen F. Labay and Genevieve M. Labay v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1971
- Prophit v. CommissionerUnited States Tax Court · 1972
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