Baldwin v. Commissioner
United States Tax Court
Amounts received from the Social Security Administration as survivor benefits constitute "support" payments provided by the Federal Government and not by the taxpayer-recipient for purposes of the income averaging provisions of sec. 1303 (c)(1), I.R.C. 1954.
1Opinion of the Court
Brett Graham Baldwin, Petitioner v. Commissioner of Internal Revenue, Respondent
Baldwin v. Commissioner
Docket No. 14363-82
United States Tax Court
84 T.C. 859; 1985 U.S. Tax Ct. LEXIS 82; 84 T.C. No. 56;
May 15, 1985. May 15, 1985, Filed
Decision will be entered under Rule 155.
Amounts received from the Social Security Administration as survivor benefits constitute "support" payments provided by the Federal Government and not by the taxpayer-recipient for purposes of the income averaging provisions of sec. 1303 (c)(1), I.R.C. 1954.
Kathryn J. Sedo and Daniel W. McDonald, for the petitioner.
Genelle…
2Cases cited21 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Harris v. McRaeSupreme Court of the United States · 1980
- Bixby v. CommissionerUnited States Tax Court · 1972
- Grosshandler v. CommissionerUnited States Tax Court · 1980
- Kahn v. ShevinSupreme Court of the United States · 1974
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