Booth v. Commissioner
United States Board of Tax Appeals
Parent charged by law with responsibility for support of minor children and who actually was the sole contributor to their maintenance, held entitled to credits for dependents, notwithstanding children had property of their own which yielded substantial income during the same period.
1Opinion of the Court
WARREN S. BOOTH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Booth v. Commissioner
Docket Nos. 101336, 101883.
United States Board of Tax Appeals
43 B.T.A. 846; 1941 BTA LEXIS 1444;
March 6, 1941, Promulgated
Parent charged by law with responsibility for support of minor children and who actually was the sole contributor to their maintenance, held entitled to credits for dependents, notwithstanding children had property of their own which yielded substantial income during the same period.
Arthur L. Evely, Esq., and Raymond H. Berry, Esq., for the petitioner.
Philip M. Clark, Esq.,…
2Cases cited2 opinions
- Chubb v. BradleyMichigan Supreme Court · 1885
- Booth v. CommissionerUnited States Board of Tax Appeals · 1941