Prophit v. Commissioner
United States Tax Court
Petitioner was divorced from his wife by a German court in 1968. Under the decree the custody of two minor children of the marriage was granted to their mother, who continued to live in Germany. During 1968 she was "the parent having custody of a greater portion of the calendar year" for purposes of sec. 152(e), I.R.C. 1954. During 1968 petitioner contributed less than $ 1,200 altogether for the support of the children and less than $ 600 individually for each child.
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Petitioner was divorced from his wife by a German court in 1968. Under the decree the custody of two minor children of the marriage was granted to their mother, who continued to live in Germany. During 1968 she was "the parent having custody of a greater portion of the calendar year" for purposes of sec. 152(e), I.R.C. 1954. During 1968 petitioner contributed less than $ 1,200 altogether for the support of the children and less than $ 600 individually for each child. The decree of divorce contained no provision concerning entitlement to deductions under sec. 151, I.R.C. 1954. It was…
1Opinion of the Court
OPINION
Tietjens, Judge:
The Commissioner of Internal Revenue determined a deficiency of $283 in the petitioner’s Federal income tax for the taxable year 1968. The petition was properly filed pursuant to section 74631 and Rule 36 of the Tax Court Rules of Practice, but on the parties’ joint motion leave was granted to withdraw the case from consideration as a small tax case and to resubmit it as a fully stipulated case under Rule 30.
As petitioner does not challenge the Commissioner’s disallowance of claimed deductions for certain employee business expenses incurred as a salesman for LaSalle…
2Cases cited1 opinion
- Labay v. CommissionerUnited States Tax Court · 1970
3Cited by9 opinions
- Sheeley v. CommissionerUnited States Tax Court · 1973
- Maxwell v. CommissionerUnited States Tax Court · 1972
- Coltman v. CommissionerUnited States Tax Court · 1978
- David A. Prophit v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1973
- Maxwell v. CommissionerUnited States Tax Court · 1972
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