Shapiro v. Commissioner
United States Tax Court
Held, that the cost of $ 916.66 incurred by petitioner in sending her minor son to a summer residential camp constitutes part of his support under sec. 152(a), I.R.C. 1954, in determining who is entitled to be allowed the deduction for the personal exemption under sec. 151.
1Opinion of the Court
Betty A. Shapiro, Formerly Betty A. Meltzer, Petitioner v. Commissioner of Internal Revenue, Respondent
Shapiro v. Commissioner
Docket No. 2396-69SC
United States Tax Court
54 T.C. 347; 1970 U.S. Tax Ct. LEXIS 208;
February 24, 1970, Filed
Decision will be entered under Rule 50.
Held, that the cost of $ 916.66 incurred by petitioner in sending her minor son to a summer residential camp constitutes part of his support under sec. 152(a), I.R.C. 1954, in determining who is entitled to be allowed the deduction for the personal exemption under sec. 151.
Seymour Werber, for the petitioner.
Marvin A. Fein,…
2Cases cited8 opinions
- Rivers v. CommissionerUnited States Tax Court · 1960
- Seraydar v. CommissionerUnited States Tax Court · 1968
- McKay v. CommissionerUnited States Tax Court · 1960
- Blyth v. CommissionerUnited States Tax Court · 1953
- Mawhinney v. CommissionerUnited States Tax Court · 1965
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