Blair v. Commissioner
United States Tax Court
1. The petitioner resided in an apartment in which he maintained a room for his son to occupy when not away at school. Held, the petitioner was the head of a household within the meaning of sec. 1(b)(2), I.R.C. 1954, because his household was the principal place of abode of his son. 2. The petitioner, who had acquired a tax deed to land condemned by the university, asserted that the university had not given proper notice of the condemnation proceedings and that he had a…
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1. The petitioner resided in an apartment in which he maintained a room for his son to occupy when not away at school. Held, the petitioner was the head of a household within the meaning of sec. 1(b)(2), I.R.C. 1954, because his household was the principal place of abode of his son. 2. The petitioner, who had acquired a tax deed to land condemned by the university, asserted that the university had not given proper notice of the condemnation proceedings and that he had a right to the land; nevertheless, he transferred his interest to the university and claimed a charitable contribution for the…
1Opinion of the Court
Allan L. Blair and Jocelyn Blair, Petitioners v. Commissioner of Internal Revenue, Respondent
Blair v. Commissioner
Docket No. 5701-72
United States Tax Court
63 T.C. 214; 1974 U.S. Tax Ct. LEXIS 20;
November 18, 1974, Filed
Decision will be entered under Rule 155.
1. The petitioner resided in an apartment in which he maintained a room for his son to occupy when not away at school. Held, the petitioner was the head of a household within the meaning of sec. 1(b)(2), I.R.C. 1954, because his household was the principal place of abode of his son.
2. The petitioner, who had acquired a tax deed to land…
2Cases cited19 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Kilgore v. PeopleIllinois Supreme Court · 1875
- City of Chicago v. SalingerIllinois Supreme Court · 1943
- Teeling v. CommissionerUnited States Tax Court · 1964
- Board of Junior College District 504 v. CareyIllinois Supreme Court · 1969
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