Elliott v. Commissioner
United States Tax Court
Held, the petitioner failed to show that he contributed over one-half of the total support of his minor child, who was in the custody of the petitioner's former wife for 5 months of the year and in the custody of the county juvenile court for the other 7 months of the year.
1Opinion of the Court
Oliver N. Elliott v. Commissioner.
Elliott v. Commissioner
Docket No. 5470-70SC.
United States Tax Court
T.C. Memo 1971-237; 1971 Tax Ct. Memo LEXIS 94; 30 T.C.M. (CCH) 1019; T.C.M. (RIA) 71237;
September 16, 1971, Filed.
Held, the petitioner failed to show that he contributed over one-half of the total support of his minor child, who was in the custody of the petitioner's former wife for 5 months of the year and in the custody of the county juvenile court for the other 7 months of the year.
Oliver N. Elliott, pro se, P.O. Box 451, Sumner, Wash. Eugene H. Flood, for the respondent.
SIMPSON
Memorandum…
2Cases cited7 opinions
- Cullinan v. Walker, Collector of Internal RevenueSupreme Court of the United States · 1923
- Seraydar v. CommissionerUnited States Tax Court · 1968
- Lindberg v. CommissionerUnited States Tax Court · 1966
- Mawhinney v. CommissionerUnited States Tax Court · 1965
- Carter v. CommissionerUnited States Tax Court · 1970
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