Loughran v. Commissioner
United States Board of Tax Appeals
Where a married woman receives no support from her husband, who willfully omits support, and the married woman's daughter is the sole support of such person, who is maintained in the daughter's home, held, the daughter is entitled to the personal exemption credit of $2,500, as the head of a family, under section 25(b)(1) of the Revenue Act of 1934, even though the husband of the dependent person lives in the same household maintained by the daughter.
1Opinion of the Court
*254OPINION.
Haeron:
Petitioner claims a personal exemption credit of $2,500 under section 25 (b) (1) of the Eevenue Act of 19341 as a head of a family. Eespondent contends that petitioner is entitled to the personal exemption credit of $1,000, only, allowed in the case of a single person.
Petitioner bases her claim to the credit as a head of a family upon the grounds that her married mother is dependent on her for support and maintenance and that she actually supported and maintained her dependent mother in one household; that her right to exercise family control and provide for her dependent…
2Cited by2 opinions
- Kallick v. CommissionerUnited States Board of Tax Appeals · 1941
- Loughran v. CommissionerUnited States Board of Tax Appeals · 1939