Baldwin v. Commissioner
United States Tax Court
Amounts received from the Social Security Administration as survivor benefits constitute "support" payments provided by the Federal Government and not by the taxpayer-recipient for purposes of the income averaging provisions of sec. 1303 (c)(1), I.R.C. 1954.
1Opinion of the Court
Swift, Judge:
In a statutory notice dated April 6, 1982, respondent determined a deficiency in petitioner’s 1979 tax liability, and additions to tax, as follows:
_Additions to tax_
Deficiency Sec. 6651(a) Sec. 6653(a) Sec. 6654(a)
$3,363 $840.75 $168.15 $140.97
Following concessions, the primary issue remaining for decision is whether petitioner provided at least one-half of his support during the years 1975 through 1978, thereby allowing him to properly compute his Federal income tax liability pursuant to the income averaging provisions set forth in sections 1301 through 1305.1 The resolution of…
2Cases cited20 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Harris v. McRaeSupreme Court of the United States · 1980
- Bixby v. CommissionerUnited States Tax Court · 1972
- Grosshandler v. CommissionerUnited States Tax Court · 1980
- Kahn v. ShevinSupreme Court of the United States · 1974
15 more not listed; retrieve them via the Exa API.
3Cited by53 opinions
- Gudenschwager v. CommissionerUnited States Tax Court · 1989
- Morrison v. CommissionerUnited States Tax Court · 1987
- Gudenschwager v. CommissionerUnited States Tax Court · 1988
- Howard v. CommissionerUnited States Tax Court · 1991
- Cook v. CommissionerUnited States Tax Court · 1991
48 more not listed; retrieve them via the Exa API.