Kishner v. Commissioner
United States Board of Tax Appeals
HEAD OF FAMILY - PERSONAL EXEMPTION CREDIT DENIED. - During 1936 and for several years prior thereto, petitioner resided in Chicago, Illinois, where he was engaged in the practice of law. His parents resided in Philadelphia, Pennsylvania, where they owned their own home. Petitioner was substantially the sole support of his parents during the taxable year.
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HEAD OF FAMILY - PERSONAL EXEMPTION CREDIT DENIED. - During 1936 and for several years prior thereto, petitioner resided in Chicago, Illinois, where he was engaged in the practice of law. His parents resided in Philadelphia, Pennsylvania, where they owned their own home. Petitioner was substantially the sole support of his parents during the taxable year. Held, there being no reasonable necessity for petitioner to maintain his parents in a separate household, petitioner was not the head of a family within the meaning of section 25(b), Revenue Act of 1936, and art. 25-4, Regulations 94.
1Opinion of the Court
*458OPINION.
Hill:
The question for decision is whether or not petitioner is entitled to a personal exemption of $2,500 as the head of a family during the taxable year. The deficiency in controversy results from respondent’s disallowance of such exemption. Section 25 (b) (1) of the Revenue Act of 1936, the statute applicable here, provides, among other things, that a personal exemption of $2,500 shall be allowed as a credit against net income “in the case of a head of a family”, but does not define the term “head of a family.” Respondent has defined such term in his Regulations 94, article 25-4,…
2Cited by3 opinions
- Miller v. GlennDistrict Court, W.D. Kentucky · 1942
- Johnson v. CommissionerCourt of Appeals for the Fourth Circuit · 1942
- Kishner v. CommissionerUnited States Board of Tax Appeals · 1940