Trowbridge v. Commissioner
United States Tax Court
Dependents -- Sec. 152 (a) (9), I. R. C. 1954. -- Held: Claimed dependents who became members of taxpayer's household in March of 1954 and lived there the remainder of the year did not have their principal place of abode and were not members of the household "for the taxable year of the taxpayer." Dependency exemptions properly denied.
1Opinion of the Court
TietjeNS, Judge:
The Commissioner determined a deficiency in income tax for the year 1954 in the amount of $377.
The only question for decision is whether petitioner could properly claim dependency exemptions for a woman and her two minor sons who lived in petitioner’s home from March 5, 1954, through the remainder of the year.
FINDINGS OF FACT.
Petitioner is an individual residing in Latón, California. He filed his individual income tax return for 1954 with the district director of internal revenue in San Francisco, California.
On his 1954 return petitioner claimed exemptions for himself and for…
2Cited by25 opinions
- Von Tersch v. CommissionerUnited States Tax Court · 1967
- Robert Woodrow Trowbridge v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- McMillan v. CommissionerUnited States Tax Court · 1959
- Sheppard v. CommissionerUnited States Tax Court · 1959
- Amaro v. CommissionerUnited States Tax Court · 1970
20 more not listed; retrieve them via the Exa API.