Carson v. Commissioner
United States Board of Tax Appeals
CREDIT - HEAD OF A FAMILY. - A parent who maintained a common home in which she and her minor daughter resided, and who contributed substantially to the support of the minor daughter, is the head of a family within the meaning of section 25(b)(1) of the Revenue Act of 1938 for the entire year even though during the last four months of the year the daughter was away from home at college and maintained and supported herself for that period with her own funds.
1Opinion of the Court
OPINION.
Murdock:
The Commissioner determined a deficiency in income tax for 1938 in the amount of $336. The issues are whether petitioner is entitled to a personal exemption of $2,500 as head of a family and a credit of $100 for one dependent for a period of three months.
The case was submitted upon the following stipulation of facts:(1) That the petitioner is, and that she was throughout the calendar year 1938, a citizen of the United States and a resident of the City and County of Honolulu, Territory of Hawaii.(2) That the petitioner had been legally married to Merwin B. Carson, a citizen of…
2Cited by5 opinions
- Santiago de Batlle v. Secretario de Hacienda de Puerto RicoSupreme Court of Puerto Rico · 1954
- Carson v. CommissionerUnited States Board of Tax Appeals · 1942
- Murray v. CommissionerUnited States Tax Court · 1948
- Robbins v. CommissionerUnited States Tax Court · 1944
- Santiago de Batlle v. Secretary of Treasury of Puerto RicoSupreme Court of Puerto Rico · 1954