Legal Opinion
Nevitt F. Ensminger v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided December 4, 1979No. 77-2302PublishedCited by 10 opinions
1Opinion of the Court
HAYNSWORTH, Chief Judge:
The Commissioner of Internal Revenue assessed a deficiency of $128 upon the taxpayer, Nevitt F. Ensminger, after an examination of his income tax return for his 1974 tax year. The deficiency arose out of a disallowance of a dependency deduction for a 21-year old woman who lived with him and was supported by him. The disallowance in turn was based upon the conclusion that the relationship between the taxpayer and the young woman “[was] in violation of local law” within the meaning of § 152(b)(5) of the Internal Revenue Code, 1 since lewd and lascivious cohabitation is a…
2Cases cited20 opinions
- Pennoyer v. NeffSupreme Court of the United States · 1878
- Sosna v. IowaSupreme Court of the United States · 1975
- Papachristou v. City of JacksonvilleSupreme Court of the United States · 1972
- National League of Cities v. UserySupreme Court of the United States · 1976
- Zablocki v. RedhailSupreme Court of the United States · 1978
15 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Jones v. SchweikerCourt of Appeals for the Fourth Circuit · 1981
- Estate of Armstrong v. Comm'rUnited States Tax Court · 2002
- Women Involved in Farm Economics v. United States Department of AgricultureDistrict Court, District of Columbia · 1988
- Albert A. Jones, a Minor Child Bridget Jones, a Minor Child, by Their Mother and Next Friend, Albertine Jones Barbara L. Jones v. Richard S. Schweiker, Secretary of Health and Human Services, Marcia Simms, a Minor by Her Next Friend, Sheila Simms v. Richard S. Schweiker, Secretary, Department of Health and Human ServicesCourt of Appeals for the Fourth Circuit · 1981
- Estate of Armstrong v. Comm'rUnited States Tax Court · 2002
5 more not listed; retrieve them via the Exa API.