Stokes v. Commissioner
United States Tax Court
Credit for dependents. - Upon failure of proof that petitioners contributed more than half of the amount expended for the support of two grandchildren who lived under the custody and care of their mother during 1943, 1944, and 1945, held, that petitioners are not entitled to claimed credit for dependents.
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Credit for dependents. - Upon failure of proof that petitioners contributed more than half of the amount expended for the support of two grandchildren who lived under the custody and care of their mother during 1943, 1944, and 1945, held, that petitioners are not entitled to claimed credit for dependents. Income: Determination of. - In the absence of adequate records to show correct income from horse race bookmaking business, or of convincing evidence to show error, held, that respondent's method of determining income by resort to bank records and determination of living expenses is…
1Opinion of the Court
Vene P. Stokes and Clerc J. Stokes v. Commissioner.
Stokes v. Commissioner
Docket No. 13628.
United States Tax Court
1949 Tax Ct. Memo LEXIS 152; 8 T.C.M. (CCH) 592; T.C.M. (RIA) 49152;
June 20, 1949
Credit for dependents. - Upon failure of proof that petitioners contributed more than half of the amount expended for the support of two grandchildren who lived under the custody and care of their mother during 1943, 1944, and 1945, held, that petitioners are not entitled to claimed credit for dependents.
Income: Determination of. - In the absence of adequate records to show correct income from horse…
2Cases cited11 opinions
- Hague v. CommissionerUnited States Board of Tax Appeals · 1941
- Mauch v. CommissionerUnited States Board of Tax Appeals · 1937
- Willits v. CommissionerUnited States Board of Tax Appeals · 1937
- Calafato v. CommissionerUnited States Board of Tax Appeals · 1940
- Kotlowski v. CommissionerUnited States Tax Court · 1948
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