Howard v. Commissioner
United States Board of Tax Appeals
During the taxable year petitioners' decedent was the sole support of her adult niece, who was totally blind and unable to earn her own support, and whose father and mother were both dead. As a result of her physical infirmity and in accordance with her own wishes, the niece resided in a small separate apartment on one floor level, where she would be able to get about. Petitioners' decedent paid all expenses.
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During the taxable year petitioners' decedent was the sole support of her adult niece, who was totally blind and unable to earn her own support, and whose father and mother were both dead. As a result of her physical infirmity and in accordance with her own wishes, the niece resided in a small separate apartment on one floor level, where she would be able to get about. Petitioners' decedent paid all expenses. Held, the taxpayer was the head of a family within the meaning of article 25-4, Treasury Regulations 94. Charlotte Hoskins,42 B.T.A. 117, distinguished.
1Opinion of the Court
*451OPINION.
Black :
In his determination of the deficiency, respondent, in disallowing petitioners’ decedent a credit of $2,500 personal exemption as a head of a family, did not do so upon the ground that Kathryn Gwynn was not during the year dependent for support upon her aunt, Grace Adams Howard, petitioners’ decedent. The ground stated by respondent for disallowing the $2,500 personal exemption credit claimed was that since decedent did not maintain a common home for herself, and her dependent niece, the exemption claimed as head of a family was not allowable under the provisions of article…
2Cited by4 opinions
- Miller v. GlennDistrict Court, W.D. Kentucky · 1942
- Adams v. CommissionerUnited States Board of Tax Appeals · 1941
- Howard v. CommissionerUnited States Board of Tax Appeals · 1940
- Johnson v. CommissionerCourt of Appeals for the Fourth Circuit · 1942