Abbott v. Commissioner
United States Tax Court
Petitioners, husband and wife, who filed joint returns, furnished more than one-half the support of the wife's father and stepmother during the year 1949, and are therefore entitled to the exemptions provided by section 25 (b) (1) (D) of the Internal Revenue Code for 1949. They failed to prove that they furnished more than one-half the support of the claimed dependents for the year 1950 and consequently are not entitled to the exemptions provided by said section for 1950.
1Opinion of the Court
Roy B. and Mildred L. Abbott v. Commissioner.
Abbott v. Commissioner
Docket No. 43582.
United States Tax Court
1954 Tax Ct. Memo LEXIS 306; 13 T.C.M. (CCH) 113; T.C.M. (RIA) 54043;
February 9, 1954
Petitioners, husband and wife, who filed joint returns, furnished more than one-half the support of the wife's father and stepmother during the year 1949, and are therefore entitled to the exemptions provided by section 25 (b) (1) (D) of the Internal Revenue Code for 1949. They failed to prove that they furnished more than one-half the support of the claimed dependents for the year 1950 and consequently…
2Cases cited3 opinions
- Kotlowski v. CommissionerUnited States Tax Court · 1948
- Mack v. CommissionerUnited States Board of Tax Appeals · 1938
- Willem v. CommissionerUnited States Board of Tax Appeals · 1939