Walton v. Commissioner
United States Board of Tax Appeals
The taxpayer was a widow during each of the taxable years and on account of her advanced age required assistance and companionship. Her son, who during the taxable years was around 40 years of age, able-bodied, sui juris, and employable, acted as petitioner's chauffeur, attended to petitioner's affairs at her direction, acted as companion, handyman, and general factotum, and resided in the household of petitioner.
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The taxpayer was a widow during each of the taxable years and on account of her advanced age required assistance and companionship. Her son, who during the taxable years was around 40 years of age, able-bodied, sui juris, and employable, acted as petitioner's chauffeur, attended to petitioner's affairs at her direction, acted as companion, handyman, and general factotum, and resided in the household of petitioner. Petitioner expended between $600 and $700 a year for the direct benefit of her son and in addition to this she disbursed to him in irregular amounts and at irregular times the sum…
1Opinion of the Court
MARY H. WALTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Walton v. Commissioner
Docket No. 90250.
United States Board of Tax Appeals
37 B.T.A. 620; 1938 BTA LEXIS 1012;
April 5, 1938, Promulgated
The taxpayer was a widow during each of the taxable years and on account of her advanced age required assistance and companionship. Her son, who during the taxable years was around 40 years of age, able-bodied, sui juris, and employable, acted as petitioner's chauffeur, attended to petitioner's affairs at her direction, acted as companion, handyman, and general factotum, and resided in…
2Cases cited1 opinion
- Walton v. CommissionerUnited States Board of Tax Appeals · 1938