Gajda v. Commissioner
United States Tax Court
Held: 1. Petitioner did not provide more than half of the support of his stepfather in 1962. 2. Petitioner provided over half of the support of his five children in 1962. 3. Child support payments received from petitioner in 1962 and used in that year are not reduced by arrearages when such payments do not constitute a reimbursement to petitioner's former wife for amounts she spent for support in prior years. Thomas Lovett, 18 T.C. 477, distinguished.
1Opinion of the Court
Dawson, Judge:
Respondent determined a deficiency in petitioner’s income tax for 1962 in the amount of $783.69.
The three issues for decision are:(1) Did petitioner provide in the year 1962 more than one-half of the support of his stepfather so as to qualify him as a dependent under section 152(a), I.R.C. 1954 ?(2) Did petitioner provide in the year 1962 more than one-half of the support of his five children so as to qualify them as dependents under section 152(a) %(3) Should payments made by petitioner in 1962 and used in that year for the support of his children be reduced by his child…
2Cases cited2 opinions
- Vance v. CommissionerUnited States Tax Court · 1961
- McKay v. CommissionerUnited States Tax Court · 1960
3Cited by16 opinions
- Labay v. CommissionerUnited States Tax Court · 1970
- Seraydar v. CommissionerUnited States Tax Court · 1968
- Casey v. CommissionerUnited States Tax Court · 1973
- Casey v. CommissionerUnited States Tax Court · 1973
- Fredette v. CommissionerUnited States Tax Court · 1975
11 more not listed; retrieve them via the Exa API.